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

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

The company's Pro model used these activities to produce $1,500$ units during the year: $3$ design changes, $150$ machine hours,

and $15$ setups. Allocate overhead cost to the Pro model and compute its overhead cost per unit using activity$-$based costing.

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