Rand Company computed the following activity rates using activity-based costing, Activity Activity Rate Setup $ 1,060 per setup Materials handling $ 55 per materials requisition Inspection $ 4 per unit inspected The company's deluxe model used the following activities to produce 1,000 units. Activity Actual Activity Usage Setup 3 setups Materials handling 26 materials requisitions Inspection 1,000 units inspected Compute the overhead cost per unit for the deluxe model using activity-based costing. s Activity Usage Activity Rato Allocated Cost Activity Setup Materials handling in podion Total allocated cost Units produced Overhead cost per unit