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Hickory Company manufactures two products$-15,000$ units of Product $Y$ and $7,000$ 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 $$571,200$ 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 $Z$ :

$\backslash$table$[[$Activity Cost Pool,Activity Measure,Estimated Overhead,$],[$Machining$,$Machine$-$hours,Cost,Expected Activity$],[$Machine setups,Number of setups,$$210,100,11,000MH$