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.

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

\begin{tabular}{lclrrr} & & & \multicolumn{3}{c}{ Budgeted Activity Usage } \\ \cline { 3 - 6 } Activity & Budgeted Cost & Activity Cost Driver & Standard & Deluxe & Total \\ Factory services & $110,200 & Square feet & 3,000 & 2,800 & 5,800 \\ Setup & $12,000 & Setups & 300 & 200 & 500 \\ Quality control & $124,000 & Units inspected & 2,500 & 5,250 & 7,750 \end{tabular} \begin{tabular}{|l|r|r|l|l|} \hline Activity & Budgeted Cost & \multicolumn{2}{|c|}{ Activity Rate } \\ \hline Factory services & $ & 110,200 & & \\ \hline Setup & 12,000 & & & \\ \hline Quality control & 124,000 & & & \\ \hline \end{tabular}