Weissman Corporation manufactures two products: Product E16S 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 E16S and P17K. Activity Cost Pool Activity Measure Total Cost Total Activity Machining Machine-hours $ 220,000 11,000 MHs Machine setups Number of setups $ 240,000 400 setups Product design Number of products $ 74,000 2 products Order size Direct labor-hours $ 270,000 10,000 DLHs Activity Measure Product E16S Product P17K Machine-hours 7,000 4,000 Number of setups 270 130 Number of products 1 1 Direct labor-hours 3,000 7,000 Using the ABC system, the percentage of the total overhead cost that is assigned to Product E16S is closest to:
