The Lawn 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: Art of Design: 44,800 units Annual production Direct materials per unit Direct labor per unit $37 $8 Manufacturing overhead cost pools: Cost $ 924,000 Cost Pool Materials ordering Materials inspection Equipment setup Quality control 577,500 Cost Driver Number of purchase orders Number of receiving reports Number of setups Number of inspections Direct labor cost 2.750,070 1.100.000 Other 27.500.000 Total manufacturing overhead $32,851,570 Annual activity information related to cost drivers: Annual activity information related to cost drivers: Cost Pool All Books Art of Design Materials ordering 132,000 purchase orders 1,320 Materials inspection 2,310 receiving reports 342 Equipment setup 145 setups 1 Quality control 5,500 inspections 550 Other $13,750,000 direct labor cost $352,000 Calculate the overhead rate per unit of activity for each of the five cost pools. Cost Pool Cost pool rate Materials ordering $ Materials inspection GA $ Equipment setup $ Quality control $ Other $ Calculate the total overhead assigned to the production of the Art of Design Total overhead assigned $ e Textbook and Media Calculate the overhead cost per unit for the Art of Design (Round answer to 2 decimal places, eg, 15.25.) Overhead cost per unit e Textbook and Media Calculate the total unit cost for the Art of Design (Round answer to 2 decimal places, eg. 15.25.) Total cost per unit $ Suppose that Lawn 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, es. 15.25.) Overhead rate $ per direct labor dollar Overhead assigned $ per unit in the Art of Design department Total cost $ per unit e Textbook and Media