The Espresso Printing Company prints limited edition art books with production runs of 15,000 to 100,000 . It has recently adopted an activity-based costing system to assign manufacturing overhead to products. The following data relate to one product, Art of Design, and the ABC cost pools: Manufacturing overhead cost pools: Annual activity information related to cost drivers: Your answer is partially correct. Suppose that Espresso Printing 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 Art of Design. (Round answer to 2 decimal places, e.g. 15.25.) eTextbook and Media