Required information Greenwood Company manufactures two products-13,000 units of Product Y and 5,000 units of Product Z. The company uses a plantwide overhead rate based on direct labor-hours. It is considering implementing an activity-based costing (ABC) system that allocates all of its manufacturing overhead to four cost pools. The following additional information is available for the company as a whole and for Products Y and Z: Estimated Activity Cost Pool Activity Measure Overhead Cost Expected Activity Machining Machine-hours $ 242, 400 12, 000 MHs Machine setups Number of setups $ 114, 400 220 setups Production design Number of products $ 86, 000 2 products General factory Direct labor-hours $ 302, 400 12, 000 DLHs Activity Measure Product Y Product Z Machining 8, 200 3, 800 Number of setups 180 Number of products Direct labor-hours 8, 200 3, 800