Activity Engineering support Electricity Setup Budgeted Cost $ 31,200 52,950 62,400 Budgeted Activity Driver 65 design changes 3,530 machine hours 480 setups 1. Compute the activity rate for each activity cost pool using activity-based costing. 2. The company's Pro model used these activities to produce 1,000 units during the year: 3 design changes, 160 machine hours, an 14 setups. Allocate overhead costs to the Pro model and compute overhead cost per unit using activity-based costing. 1. Compute overhead activity rates Activity Engineering support Electricity Setup Budgeted Cost Budgeted Activity 2. Allocate overhead to Pro model and compute overhead per unit Activity Engineering support Electricity Setup Total Units produced Overhead per unit Activity Usage Activity Rate Activity Rate Allocated Cost