A company sells two types of products: standard and deluxe. It prepares the following analysis showing budgeted cost and cost driver activity for each of its three activities. Activity Factory services Setup Quality control Budgeted Activity Usage Budgeted Cost Activity Cost Driver Standard Deluxe Total $ 87,000 Square feet 3,000 10,000 Setups 93,000 Units inspected 300 2,500 2,800 200 5,250 5,800 500 7,750 Compute an activity rate for each activity using activity-based costing. Activity Factory services $ Budgeted Cost 87,000 Budgeted Activity Usage Activity Rate Setup 10,000 Quality control 93,000