The company is considering implementing an activity$-$based costing system that distributes all of its manufacturing overhead to four activities as shown below:

$\backslash$table$[[,$Manufacturing,Activity$],[$Activity Cost Pool $($and Activity Measure$),$Overhead,EX$300,$TX$500,$Total$],[$Machining $($machine$-$hours$),$$$170,400,83,000,59,000,142,000],[$Setups $($setup hours$),89,100,40,230,270],[$Product$-$level $($number of products$),77,940,1,2,],[$General factory $($direct labor dollars$),42,560,$$$113,000,$$$39,000,$$$152,000$