Problem 10-74 (Algo) Assigning Capacity Costs (LO 10-6) Located in a small town in upstate New York, Terry's Bakery operates a facility that makes pies for retail sale. The facility has the capacity to make 43,200 pies annually. The plant has only two customers, Panama Food Mart and East Street Coffee. Annual orders for Panama total 21,600 pies, and annual orders for East Street total 10,800 pies. Terry's makes the pies fresh every day and carries no inventory. It also ensure that the customers only sell freshly made pies as well. Variable manufacturing costs are $4.80 per pie, and annual fixed manufacturing costs are $116,640. Required: What cost per pie should the cost system report? Note: Round your answers to 2 decimal places. Cost per pie at capacity Cost per pie at demand