Required information Greenwood Company manufactures two products-14,000 units of Product Y and 6,000 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: Activity Cost Pool Machining Machine setups Production design General factory Activity Measure Machine-hours Number of setups Number of products Direct labor-hours Activity Measure Machining Number of setups Number of products Product Y 8,000 40 1 Direct labor-hours 9,000 Estimated Overhead Cost $ 200,000 $ 100,000 $ 84,000 $ 300,000 Expected Activity 10,000 MHs 200 setups 2 products 12,000 DLHS Product Z 2,000 160 1 3,000 14. Using the ABC system, what percentage of the Product Design cost is assigned to Product Y and Product Z? Product Y Product design cost % Product Z %