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Hickory Company manufactures two products13,000 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 $745,200 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	Activity Measure	Estimated Overhead Cost	Expected Activity
Machining	Machine-hours	$ 242,400	12,000	MHs
Machine setups	Number of setups	$ 114,400	220	setups
Product design	Number of products	$ 86,000	2	products
General factory	Direct labor-hours	$ 302,400	14,400	DLHs

Activity Measure	Product Y	Product Z
Machine-hours	7,200	4,800
Number of setups	40	180
Number of products	1	1
Direct labor-hours	8,200	6,200

Foundational 5-14 (Algo)

14. Using the ABC system, what percentage of the Product Design cost is assigned to Product Y and Product Z?