Required information [The following information applies to the questions displayed below.] Hickory Company manufactures two products-13,000 units of Product Y and 5,000 units of Product Z. The company uses a plantwide overhead rate based on direct labour-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 Activity Measure Overhead Cost Expected Activity Machining Machine-hours $238, 800 12, 000 MH Machine setups Number of setups $ 93, 100 190 setups Product design Number of products $ 83,000 2 products General factory Direct labour-hours $373 , 500 14, 400 DLHs Activity Measure Product Y Product Z Machine-hours 6,900 5, 100 Number of setups 40 150 Number of products 1 1 Direct labour-hours 7,900 6,500