Lucern Company reports the following for its overhead cost for the year.

$\backslash$table$[[$Activity$,$Budgeted Cost,Budgeted Activity Usage$],[$Engineering support,$$30,100,70$ design changes$],[$Electricity$,34,800,3,480$ machine hours$],[$Setup$,64,500,430$ setups$]]$

Required $1$

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

$\backslash$table$[[$Activity$,$Budgeted Cost,Budgeted Activity Usage,Activity Rate,$],[$Engineering support,,,,,$],[$Electricity$,,,,,],[$Setup$,,,,,]]$

The company's Pro model used these activities to produce $1,500$ units during the year: $3$ design changes, $180$ machine hours, and $12$ setups. Allocate overhead cost to the Pro model and compute its overhead cost per unit using activity$-$based costing.

$\backslash$table$[[$Activity$,$Activity Usage,Activity Rate,Allocated Cost$],[$Engineering support,,,,$],[$Electricity$,,,,],[$Setup$,,,,],[$Total allocated cost,,,,$],[$Units produced,,,,$],[$Overhead cost per unit,,,,$]]$