The Pukalani 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: 20,700 units Strawberry Cheesecake: Annual production Direct materials per unit Direct labor per unit $9 $3 Cost Pool Materials ordering Materials inspection Equipment setup Quality control Other Total manufacturing overhead Cost $60,080 74,800 119,040 81,840 108,500 $444,260 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 Materials ordering Materials inspection Equipment setup Quality control Other All Products 7,510 orders 340 receiving report 3,720 setups 3,720 inspections $2,170,000 direct labor Strawberry Cheesecake 100 6 3 140 $62,100 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 A Materials inspection per receiving report A Equipment setup per setup A Quality control per inspection A Other per labor cost A LINK TO TEXT Calculate the total overhead assigned to the production of the strawberry cheesecake. Overhead assigned to Strawberry Cheesecake LINK TO TEXT Calculate the overhead cost per unit for the strawberry cheesecake. (Round answer to 3 decimal places, e.g. 15.254.) Overhead costs per unit Calculate the total unit cost for the strawberry cheesecake. (Round answer to 3 decimal places, e.g. 15.254.) Total costs per unit LINK TO TEXT Suppose that the Pukalani 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 |