Final answer:
The cost driver for each overhead cost pool depends on the nature of the costs involved. The manufacturing overhead cost per unit can be calculated by dividing the total manufacturing overhead cost by the number of units produced.
Step-by-step explanation:
The cost driver for each overhead cost pool depends on the nature of the costs involved. A cost driver is a characteristic or activity that results in the incurrence of costs. For example, if a company's overhead costs include maintenance expenses, the cost driver could be the number of machine hours used. The manufacturing overhead cost per unit can be calculated by dividing the total manufacturing overhead cost by the number of units produced. This provides a measure of the overhead cost allocated to each unit of production.