Weissman Corporation manufactures two products: Product E165 and Product P17K. The company is considering implementing an activity based costing (ABC) system that allocates its manufacturing overhead to four cost pools. The following additional information is available for the company as a whole and for Products E168 and P17K. Total Activity Cost Pool Activity Measure Total Cost Activity Machining Machinehours $226,666 11,666 MHs Machine setups Number of setups $246,666 466 setups Product design Number of products $ 74,666 2 products Order size Direct labor-hours $276,666 16,666 DLHs [ Activity Measure Product E165 Product P1?K Machinehours ?,666 4,666 Number of setups 2?6 136 Number of products 1 1 Direct labor hours 3,666 ?,666 ' Using the ABC system, the percentage of the total overhead cost that is assigned to Product E165 is closest to