Joy Toys produces two types of pogo sticks - a three foot stick and a six foot stick. The material for the three foot stick is $25 for the three foot and $40 per stick for the six foot stick. The cost of direct labor for the three foot stick is $40 per stick and $50 per stick for the fix foot stick.

Joy Toys estimates that it will sell 5,000 three foot sticks and 9,000 six foot sticks during 2023. They have determined their cost pools, activity driver and overhead for each activity as follows:

Activity cost poolDriverEstimated OverheadUse for 3' stickUse for 6' stickMetal CuttingFeet of steel$210,0005,0002,000Color DipOunces of paint$220,000120,000100,000Spring AttachmentLinear feet of spring$ 320,000 500,000 300,000Custom GraphicsNumber of labels$ 240,000 800,000400,000InspectionNumber of inspections$ 170,00012,0005,000

1) What is the activity rate for Metal Cutting in the following?

Activity Cost PoolDriverEstimated OverheadMetal CuttingSquare feet of pine$ 210,000

2) What is the activity rate for Color Dip in the following?

Activity Cost PoolDriverEstimated OverheadColor DipSquare feet of quilting$ 220,000

3) What is the activity rate for Spring Attachment in the following?

Activity Cost PoolDriverEstimated OverheadSpring AttachmentSquare feet of filling$ 320,000

4) What is the activity rate for Custom Graphics in the following?

Activity Cost PoolDriverEstimated OverheadCustom GraphicsNumber of boxes$ 240,000

5) What is the activity rate for Inspection in the following?

Activity Cost PoolDriverEstimated OverheadInspectionNumber of inspections$ 170,000

6) Given the activity rate calculated above, determine the allocated overhead for the 3' stick for Metal Cutting.

7) Given the activity rate calculated above, determine the allocated overhead for the 3' stick for Color Dip.

8)Given the activity rate calculated above, determine the allocated overhead for the 3' stick for Spring Attachment.

9)Given the activity rate calculated above, determine the allocated overhead for the 3' stick for Custom Graphics.

10) Given the activity rate calculated above, determine the allocated overhead for the 3' stick for Inspection

11) What is the total cost per unit for the 3' pogo stick?