Rand Company computed the following activity rates using activity-based costing. Activity Activity Rate Setup $ 1,000 per setup Materials handling $ 50 per materials requisition Inspection $ 2 per unit inspected The companys deluxe model used the following activities to produce 1,000 units. Activity 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