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: Estimated Overhead Activity Cost Pool Machining Activity Measure Expected Activity Machine-hours Number of setups Number of products Direct labor- hours Cost $200,000 10,000 MHs $100,000 $ 84,000 Machine setup:s Production design 200 setups 2 products General factory $300,000 12,000 DLHs Activity Measure Machining Number of setups Number of products Direct labor-hours Product Y Product Z 8,000 40 1 9,000 2,000 160 1 3,000