Rand Company computed the following activity rates using activity$-$based costing.

$\backslash$table$[[$Activity$,$Activity Rate$],[$Setup$,$$$1,000$ per setup$],[$Materials handling,$$50$ per materials requisition$],[$Inspection$,$$$2$ per unit inspected$]]$

The company's deluxe model used the following activities to produce $1,000$ units.

$\backslash$table$[[$Activity$,$Actual Activity Usage$],[$Setup$,3$ setups$],[$Materials handling,$25$ materials requisitions$],[$Inspection$,1,000$ units inspected$]]$

Compute the overhead cost per unit for the deluxe model using activity$-$based costing.

$\backslash$table$[[$Activity$,,$Activity Rate Allocated Cost,,$],[$Setup$,,,,,],[$Materials handling,,,,,$],[$Inspection$,,,,,],[$Total allocated cost,,,,,$],[$Units produced,,,,,$],[$Overhead cost per unit,,,,,$]]$

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