The Accustart Shoppe is a national bakery that is known for its strawberry cheesecake. It makes 12 different kinds of cheesecake as well as many other types of bakery items. It has recently adopted an activity-based costing system to assign manufacturing overhead to products. The following data relate to its strawberry Cheesecake and the ABC cost pools: 16,380 units Strawberry Cheesecake: Annual production Direct materials per unit Direct labor per unit $8.4 $1.68 Cost $73,920 Cost Pool Materials ordering Materials inspection Equipment setup Quality control 63,428 Cost Driver Number of purchase orders Number of receiving reports Number of setups Number of inspections Direct labor cost 93.240 63,000 Other 84.000 Total manufacturing overhead $377,588 Annual activity information related to cost drivers: Strawberry Cheesecake 84 Cost Pool Materials ordering Materials inspection Equipment setup Quality control All Products 6,720 orders 314 receiving report 2,520 setups 52 26 2,520 inspections 126 Other $1,680,000 direct labor $32.760 Calculate the overhead rate per unit of activity for each of the five cost pools. (Round overhead rate for Other Cost Pool to 2 decimal places, eg. 15.25.) Cost Pool Overhead rate Materials ordering per order Materials inspection per receiving report Equipment setup per setup Quality control per inspection Other per labor cost e Textbook and Media Calculate the total overhead assigned to the production of the strawberry cheesecake Overhead assigned to Strawberry Cheesecake e Textbook and Media Calculate the overhead cost per unit for the strawberry cheesecake. (Round answer to 3 decimal places, eg 15.254) Overhead cost $ per unit e Textbook and Media Calculate the total unit cost for the strawberry cheesecake. (Round answer to 3 decimal places, eg. 15.254.) Total cost $ per unit e Textbook and Media Suppose that the Accustart Shoppe allocates overhead by a traditional production volume-based method using direct labor dollars as the allocation base and one cost pool. Determine the overhead rate per direct labor dollar and the per unit overhead assigned to the strawberry cheesecake. (Round answers to 3 decimal places, eg. 15.254.) Overhead rate $ per direct labor dollar Direct labor cost $ per unit Overhead assigned per unit