6.

Rand Company computed the following activity rates using activity-based costing. Activity Rate Activity Setup Materials handling. Inspection $ 60 per materials requisition $2 per unit inspected The company's deluxe model used the following activities to produce 1,600 units. Activity Setup Actual Activity Usage 2 setups 20 materials requisitions 1,600 units inspected Compute the overhead cost per unit for the deluxe model using activity-based costing. Materials handling Inspection $ 1,120 per setup Activity Setup Materials handling Inspection Total allocated cost Units produced Overhead cost per unit Activity Usage Activity Rate Allocated Cost $ 0 0