Bichop's Netballs is a manufacturer of high$-$quality basketballs and volleyballs. Setup costs are driven by the number of setups. Equipment and maintenance costs increase with the number of machine$-$hours, and lease rent is paid per square foot. Capacity of the facility is $14,000$ square feet, and Bichop is using only $60\%$ of this capacity. Bichop records the cost of unused capacity as a separate line item and not as a product cost. The following is the budgeted information for Bichop:

$($Click the icon to view the budgeted information.$)$

$($Click the icon to view other information.$)$

Read the requirements.

Requirement $1.$ Calculate the cost per unit of cost driver for each indirect$-$cost pool.

Select the formula you will use, then calculate the cost driver rate. $($Round your answers to the nearest cent. Abbreviations used: "equip." $=$ equipment, "maint." $=$ maintenance. For purposes of this requirement, ignore the cost of unused capacity in your computations.$)$

Data table

Data table

$\backslash$table$[[$Other budget information follows:,,$],[,$Basketballs,Volleyballs$],[$Number of balls,$57,000,70,000],[$Machine$-$hours,$10,500,10,000],[$Number of setups,$250,350],[$Square footage of production space used,$3,340,5,060]]$

Bichop's Netballs

Budgeted Costs and Activities

for the Year Ended December $31,2020$

Direct materials$-$basketballs $ $$214,320$

Direct materials$-$volleyballs $,168,680$

Direct manufacturing labor$$basketballs $100,200$

Direct manufacturing labor$-$volleyballs $110,300$

Setup

Equipment and maintenance costs

Lease rent

Total

$\backslash$table$[[\backslash$table$[[$Bichop$\text{'}$s Netballs$],[$Budgeted Costs and Activities$],[$for the Year Ended December $31,2020]]],[$Direct materials$-$basketballs,$$,214,320],[$Direct materials$\_$volleyballs,,$168,680],[$Direct manufacturing labor$-$basketballs,,$100,200],[$Direct manufacturing labor$-$volleyballs,,. $110,300],[$Setup$,,96,000],[$Equipment and maintenance costs,,$98,400],[$Lease rent,,$238,000],[$Total$,$$$,1,025,900$