Torello Corporation manufactures two products: Product H95V and Product V93N. 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 of its manufacturing overhead to four cost pools. The following additional information is available for the company as a whole and for Products H95V and V93N Activity Cost Pool Activity Measure Total Cost Total Activity Machining Machine-hours $242,000 11,000 MHs Machine setups Number of setups $140,000 350 setups Product design Number of products $ 70,000 2 products Order size Direct labor-hours $270,000 10,000 DLHS Activity Measure Machine-hours Number of setups Number of products Direct labor-hours Product Product H95V V93N 6,000 5,000 250 100 6,000 4,000 What is the company's plantwide overhead rate