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: 15,600 units Strawberry Cheesecake: Annual production Direct materials per unit Direct labor per unit $8.0 $1,60 Cost $57,600 Cost Pool Materials ordering Materials inspection Equipment setup Quality control 60,000 Cost Driver Number of purchase orders Number of receiving reports Number of setups Number of inspections Direct labor cost 84.000 55,200 Other 80,000 Total manufacturing overhead $336,800 Annual activity information related to cost drivers: Cost Pool All Products Strawberry Cheesecake 6,400 orders Materials ordering Materials inspection 80 300 receiving report 48 Equipment setup 2,400 setups 24 Quality control 2,400 inspections 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, es. 15.254) Overhead rate $ per direct labor dollar Direct labor cost $ per unit Overhead assigned $ per unit