Sheffield, Inc. produces two types of gas grills: a family model and a deluxe model. Sheffield's controller has decided to use a plantwide overhead rate based on direct labor costs. The president of the company recently heard of activity-based costing and wants to see how the results would differ if this system were used. Two activity cost pools were developed: machining and machine setup. Presented below is information related to the company's operations: Family Model Deluxe Model Direct labor costs $78,300 $156,600 Machine hours 2,000 2,000 Setup hours 200 800 Total estimated overhead costs are $469,800. Overhead cost allocated to the machining activity cost pool is $281,880 and $187,920 is allocated to the machine setup activity cost pool.