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 $ 133,400 $ 14,000 $ 155,000 Budgeted Activity Usage Activity Cost Driver Square feet Standard Deluxe Total 3,000 2,800 Setups Units inspected 300 2,500 200 5,250 5,800 500 7,750 Compute an activity rate for each activity using activity-based costing. Activity Factory services S Budgeted Cost 133,400 Budgeted Activity Usage Setup Quality control 14,000 155,000 Activity Rate