Greenwood Company manufactures two products15,000 units of Product Y and 7,000 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 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	$ 213,400	11,000	MHs
Machine setups	Number of setups	$ 61,600	140	setups
Production design	Number of products	$ 78,000	2	products
General factory	Direct labor-hours	$ 244,000	10,000	DLHs

Activity Measure	Product Y	Product Z
Machining	7,400	3,600
Number of setups	60	80
Number of products	1	1
Direct labor-hours	7,400	2,600

13. Using the ABC system, what percentage of Machine Setups cost is assigned to Product Y and Product Z?