The ToyCo 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		All Products				Strawberry Cheesecake
Materials ordering		6,400	orders			80
Materials inspection		300	receiving report			48
Equipment setup		2,400	setups			24
Quality control		2,400	inspections			120
Other		$1,600,000	direct labor			$31,200

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		$enter a dollar amount per order	per order
Materials inspection		$enter a dollar amount per receiving report	per receiving report
Equipment setup		$enter a dollar amount per setup	per setup
Quality control		$enter a dollar amount per inspection	per inspection
Other		$enter a dollar amount per labor cost rounded to 2 decimal places	per labor cost

eTextbook and Media

Calculate the total overhead assigned to the production of the strawberry cheesecake.

Overhead assigned to Strawberry Cheesecake

$enter the overhead assigned to strawberry cheesecake in dollars

eTextbook and Media

Calculate the overhead cost per unit for the strawberry cheesecake. (Round answer to 3 decimal places, e.g. 15.254.)

Overhead cost

$enter the overhead cost in dollars per unit rounded to 3 decimal places

per unit

eTextbook and Media

Calculate the total unit cost for the strawberry cheesecake. (Round answer to 3 decimal places, e.g. 15.254.)

Total cost

$enter the total unit cost in dollars rounded to 3 decimal places

per unit

eTextbook and Media

Suppose that the ToyCo 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		$enter a dollar amount per direct labor dollar rounded to 3 decimal places	per direct labor dollar
Direct labor cost		$enter a dollar amount per unit rounded to 3 decimal places	per unit
Overhead assigned		$enter a dollar amount per unit rounded to 3 decimal places	per unit