After reading an article about activity$-$based costing in a trade journal for the furniture industry, Santana Rey decides to analyze overhead cost at Business Solutions. In a recent month, Santana found that setup costs, inspection costs, and utility costs made up most of the companys overhead. Additional information about overhead follows.ActivityBudgeted CostBudgeted Activity UsageSet up$ $18,50025$setupsInspection$4,5004,500$parts inspectedUtilities$9,0004,500$machine hours $($MH$)$Total$ $32,000$