Rand Company computed the following activity rates using activity-based costing. Activity Setup Materials handling Inspection Activity Rate $ 45 per materials requisition $ 1,050 per setup $ 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 2 setups 23 materials requisitions 1,500 units inspected Compute the overhead cost per unit for the deluxe model using activity-based costing. Activity Setup Materials handling Inspection Total allocated cost Units produced Overhead cost per unit Activity Usage Activity Rate Allocated Cost 0 0