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 labor-hours. It is considering implementing an activity-based costing (ABC) system that allocates all $729,000 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 Estimated Overhead Cost Expected Activity Activity Cost Pool Machining Machine setups Product design General factory Activity Measure Machine-hourS Number of setups 55, 900 Number of products 77,000 Direct labor-hours $364, 500 14, 400 DL.H $231,600 12,000 MHO 130 set upa 2 products Produet Produot Activity Measure Machine-hour Number of setups Nunber of products Direct 1abor-hour , 6,300 40 5,700 90 3,000 5,40 a lle inn ,h ^ rs "e , om, hn, urm i inh.ntsl msn. ,,a in./S-.h