Rossi Manufacturing has decided to use specific cost pools to allocate its overhead costs. Rossi has identified the following information for the current year:

Estimated

Estimated Allocation

Overhead Pool AllocationBaseCost Base

Pool 1 - Storage Number of parts $150,000 600,000

Pool 2 - Design Number of production runs $100,000 50

Pool 3 - Production Number of machine hours $250,000 40,000

Pool 4 - Quality Number of components tested $ 75,000 100,000

Pool 5 - Security Number of direct labor hours $180,000 15,000

Using the information provided, the per part overhead rate is: