Answer
Y: 66.7%;
Z: 33.3%
Work Step by Step
Total overhead cost for General Factory: 300,000
Using the ABC system, percentage of the General Factory costs assigned to Product Y: $\frac{200,000}{300,000}\times100 = 66.7$%
Percentage allocated to Product Z: $100 - 66.7= 33.3$%
Under the ABC system, the General Factory allocation percentages are the same as the plantwide allocation percentages because the General Factory cost pool is allocated to products using the same unit-level activity measure (direct labor-hours) as the plantwide approach.
