Baker's Paradise is a national bakery that is known for its strawberry cheesecake. It makes $12$ different kinds of cheesecakes as well as many other types of bakery items. It has recently adopted an activity$-$based costing $($ABC$)$ system to assign manufacturing overhead to products. The following data relate to its strawberry cheesecake and ABC cost pools:

$\backslash$table$[[$Strawberry Cheesecake:,Annual production,$19,500$ units$],[,$Direct materials used,$$10$