Budgeted activity costs, and cost driver, setting its budget. The company's production acts for the coming year are as follows. Machine setup $200, 000 # of quality tests Inspection 120, 000 # of purchase orders Materials receiving The budgeted data for smartphone case production are a Direct materials $2.50 per unit Direct labor $0.54 per unit Number of setups 92 Number of quality tests 400 Number of purchase orders 50 Production 15, 000 units Required Calculate the activity rate for each cost pool. Calculate the activity-based unit cost of the smartphone case