The Page 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: Annual production Direct materials per unit Direct labor per unit 41,600 units $37 $8 Manufacturing overhead cost pools: Cost $ 856,800 Cost Pool Materials ordering Materials inspection Equipment setup Quality control Other Total manufacturing overhead 535,500 2,550,009 1,020,000 25,500,000 $30,462,309 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: All Books Art of Design 1,224 318 Cost Pool Materials ordering Materials inspection Equipment setup Quality control Other 122,400 purchase orders 2,142 receiving reports 133 setups 5,100 inspections $12,750,000 direct labor cost 1 510 $326,400 Calculate the overhead rate per unit of activity for each of the five cost pools. Cost Pool Cost pool rate Materials ordering $ Materials inspection $ 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, e.g. 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, e.g. 15.25.) Total cost per unit $ e Textbook and Media Suppose that Page 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, eg. 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