QS 17-12 (Algo) Allocating overhead cost using activity-based costing LO P3 Rand Company computed the following activity rates using activity-based costing. Activity Setup Materials handling Inspection Activity Rate $ 1,030 per setup $ 45 per materials requisition $ 2 per unit inspected The company's deluxe model used the following activities to produce 1,500 units. Activity Setup Materials handling Inspection Actual Activity Usage 3 setups 25 materials requisitions 1,500 units inspected Compute the overhead cost per unit for the deluxe model using activity-based costing. Activity Usage Activity Rate Allocated Cout Activity Setup Materials handling Inspection Total allocated cost Units produced Overhead cost per unit $ 0 0