The Lawn 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: Strawberry Cheesecake: Annual production Direct materials per unit Direct labor per unit 19,890 units $10.2 $2.04 Cost Cost Pool Materials ordering Materials inspection Equipment setup Quality control Other Total manufacturing overhead $81,600 75,777 110,160 73,440 102,000 $442,977 Cost Driver Number of purchase orders Number of receiving reports Number of setups Number of inspections Direct labor cost Annual activity information related to cost drivers: Cost Pool All Products Strawberry Cheesecake 102 Materials ordering Materials inspection Equipment setup Quality control Other 8.160 orders 377 receiving report 3,060 setups 3,060 inspections $2,040,000 direct labor 70 35 153 $39,780 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, e.g. 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 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, e.g. 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, e.g. 15.254.) Total cost $ per unit Suppose that the Lawn 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, e.g. 15.254.) Overhead rate $ per direct labor dollar Direct labor cost $ per unit Overhead assigned $ per unit