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

$\backslash$table$[[$Activity$,$Budgeted cost,Budgeted Activity Usage$],[$Engineering support,$$24,000,60$ design changes$],[$Electricity$,51,750,3,450$ machine hours$],[$Setup$,64,000,400$ setups$]]$

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

The company's Pro model used these activities to produce $1,140$ units during the year: $2$ design changes, $150$ machine hours, and $13$ setups. Allocate overhead cost to the Pro model and compute its overhead cost per unit using activity$-$based costing.

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Required $2$

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$,,,,,]]$