6. The Laramie Shoppe is a national bakery that is known for its strawberry cheesecake. It makes 12 different kinds of cheesecake as well as many other types of bakery items. It has recently adopted an activity-based costing system to assign manufacturing overhead to products. The following data relate to its strawberry cheesecake and the ABC cost pools:

Strawberry Cheesecake:
	Annual production		18,900	units
	Direct materials per unit		$10
	Direct labor per unit		$2

Cost Pool		Cost			Cost Driver
Materials ordering		$62,960			Number of purchase orders
Materials inspection		72,540			Number of receiving reports
Equipment setup		113,100			Number of setups
Quality control		75,400			Number of inspections
Other		118,200			Direct labor cost
Total manufacturing overhead		$442,200

Annual activity information related to cost drivers:

Cost Pool		All Products				Strawberry Cheesecake
Materials ordering		7,870	orders			100
Materials inspection		390	receiving report			6
Equipment setup		3,770	setups			3
Quality control		3,770	inspections			150
Other		$1,970,000	direct labor			$37,800

Calculate the overhead rate per unit of activity for each of the five cost pools. (Round overhead rate for Other Cost Pool to 2 decimal places, e.g. 15.25.)

Calculate the overhead rate per unit of activity for each of the five cost pools. (Round overhead rate for Other Cost Pool to 2 decimal places, e.g. 15.25.)

Cost Pool Overhead rate

Materials ordering $ _____ per order

Materials inspection $ _____ per receiving report

Equipment setup $ ______ per setup

Quality control $ _______per inspection

Other $ ________per labor cost