The controller for Alabama Cooking Oil Co. established the following overhead cost pools and cost drivers: Overhead Cost Pool Budgeted Overhead Cost Driver Estimated Cost Driver Level Machine setups $186,000 # of setups 200 setups Material handling 124,800 # of barrels 7,800 barrels Quality control 316,200 # of inspections 1,020 inspections Other overhead cost 172,500 # of machine hrs 12,000 machine hrs An order of 900 barrels of cooking oil used: # of setups 14 # of barrels 900 # of inspections 25 # of machine hours 1,300 Required

:(1) What is the overhead rate per machine hour if the number of machine hours is used as a single cost driver under traditional costing system? (Round your intermediate calculation to the nearest cent and final answer to the nearest whole dollar.)

(2) Using volume-based costing, how much overhead is assigned to the order, and per unit, based on machine hours as a single cost driver? (3) Using ABC costing, how much total overhead is assigned to the order, and per unit?