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 Cost $ 191,400 Activity Cost Driver Square feet Standard Budgeted Activity Usage Deluxe Total 3,000 2,800 5,800 $ 19,000 Setups $ 232,500 Units inspected 300 2,500 200 5,250 500 7,750 Compute an activity rate for each activity using activity-based costing Activity Factory services $ Budgeted Cost 191,400 Budgeted Activity Usage Activity Rate Setup 19,000 Quality control orders 232,500 parts setups square feet