The Sipacore 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 15,600 units Direct materials per unit $8.0 Direct labor per unit $1.60 Cost Pool Cost Cost Driver Materials ordering $57,600 Number of purchase orders Materials inspection 60,000 Number of receiving reports Equipment setup 84,000 Number of setups Quality control 55,200 Number of inspections. Other 80,000 Direct labor cost Total manufacturing overhead $336,800 Annual activity information related to cost drivers: Cost Pool Materials ordering Materials inspection Equipment setup Quality control 6,400 orders 300 receiving report 2,400 setups 2,400 inspections All Products Strawberry Cheesecake 80 48 24 120 Other $1,600,000 direct labor $31,200 Suppose that the Sipacore 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, eg. 15.254) Overhead rate 4.21 per direct labor dollar Direct labor cost $ 1.60 per unit Overhead assigned $ 6.736 per unit