Required information Hickory Company manufactures two products-14,000 units of Product Y and 6,000 units of Product ZT a plantwide overhead rate based on direct labour-hours. It is considering implementing an activity-based system that allocates all of its manufacturing overhead to four cost pools. The following additional inform for the company as a whole and for Products Y and Z Machining Machine setups Production design General factory Activity Measure Machine-hours Number of setups Number of products Direct labour-hours Estimated Overhead Cost $ 209,000 $ 171, 100 $ 93,000 $ 259,080 Expected Activity 10,000 MHS 290 setups 2 products 12,080 DLHS Product z 2,100 Activity Measure Machine-hours Number of setups Number of products Direct labour-hours Product Y 7,900 50 1 8,900 240 1 3,180 Required: What is the activity rate for the Product Design activity cost pool? Activity rate per product 12 4 5 6