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.

$\backslash$table$[[,,$Budgeted Activity Usage,,$],[$Activity$,$Budgeted Cost,Activity Cost Driver,Standard,Deluxe,Total$],[$Factory services,$$145,000,$Square feet,$3,000,2,800,5,800],[$Setup$,$$$15,000,$Setups,$300,200,500],[$Quality control,$$170,500,$Units inspected,$2,500,5,250,7,750]]$

Compute an activity rate for each activity using activity$-$based costing.

$\backslash$table$[[$Activity$,$Budgeted Cost,Budgeted Activity Usage,,$],[$Factory services,$$,145,000,,],[$Setup$,15,000,,,],[$Quality control,$170,500,,,]]$