Orear Corporation manufactures two products: Product Z34D and Product J25M. The company uses a plantwide overhead rate based on direct labor-hours. It is considering implementing an activity-based costing (ABC) system that allocates its manufacturing overhead to four cost pools. The following additional information is available for the company as a whole and for Products 234D and J25M. Activity Cost Pool Activity Measure Total Cost Total Activity Machining Machine-hours $ 120,000 6,000 MHS Machine setups Number of setups $ 90,000 150 setups Product design Number of products $ 84,000 2 products Order size Direct labor-hours $ 300,000 10,000 DLHS Activity Measure Machine-hours Number of setups Number of products Direct labor-hours Product Product Z34D J25M 4.000 2,000 90 60 1 1 7,000 3,000 Using the plantwide overhead rate, the percentage of the total overhead cost that is allocated to Product J25M is closest to: Multiple Choice 15.15% 30.00% 50.00% 19.87%