AP6-12 Activity-Based Costing [LO 5] The Divine Cheesecake Shoppe is a national bakery that is known for its strawberry cheesecake. It also 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 17,600 units Direct materials per unit $8 Direct labor per unit $4 Cost Pool Cost Cost Driver Materials ordering $79,200 Number of purchase orders Materials inspection 76,558 Number of receiving reports Equipment setup 136,800 Number of setups Quality control 92,500 Number of inspections Other 100,450 Direct labor cost Total mfg. overhead $485,508 Annual activity information related to cost drivers: Cost Pool All Products Strawberry Cheesecake Materials ordering 8,800 orders 100 Materials inspection 379 receiving reports 63 Equipment setup 3,800 setups 33 Quality control 3,700 inspections 154 Other $2,009,000 direct labor $70,400 Calculate the overhead rate per unit of activity for each of the five cost pools. (Round other cost to 2 decimal places, e.g. 0.50.) Cost Pools Overhead rate Materials ordering $ _______ per order Materials inspection $______ per receiving report Equipment setup $___________ per setup Quality control $_____________ per inspection Other $________ per direct labor cost Calculate the total overhead assigned to the production of the strawberry cheesecake. (Use rounded amount from the previous question while calculating answer for this question.) $_________________ Calculate the overhead cost per unit for the strawberry cheesecake. (Round to 2 decimal places, e.g. 5.25.) $ ______________ Calculate the total unit cost for the strawberry cheesecake. (Round answer to 2 decimal places, e.g. 5.25.) $ ________________ Suppose that the Divine Cheesecake Shoppe allocates overhead by a traditional production volume-based method using direct labor dollars as the allocation base and one cost pool. Determine the overhead rate per direct labor dollar and the per unit overhead assigned to the strawberry cheesecake. (Round answer to 4 decimal places, e.g. 0.5525. Use the rounded amount for future calculations.) Overhead rate per direct labor dollar $ ______________ Overhead assigned per unit $ ________________