Foundational $($Algo$)[$LO$4-1,$ LO$4-2,$ LO$4-3,$ LO$4-4]$

Greenwood Company manufactures two products $-13,000$ 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 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 :

$\backslash$table$[[$Activity Cost Pool,Activity Measure,$\backslash$table$[[$Estimated$],[$Overhead Cost$]],$Expected Activity$],[$Machining$,$Machine$-$hours,$ $238,800,12,000MHs$