Required information [The following information applies to the questions displayed below] 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 $597,000 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 Product design General factory Activity Measure Machine-hours Number of setups Number of products Direct labor- hours Estimated Overhead Expected Activity Cost $213,400 11,000 MHS $ 61,600 140 setups $ 78,000 2 products $244,000 13,200 DLHS Product Product Activity Measure Y Z Machine-hours 6,400 4,600 Number of setups 60 80 Number of products Direct labor- 7,400 hours 5,800 1 1