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

$\backslash$table$[[$Activity$,$Budgeted Cost,Budgeted Activity Driver$],[$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 cost pool 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 costs to the Pro model and compute overhead cost per unit using activity$-$based costing.

Compute overhead activity rates

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

Allocate overhead to Pro model and compute overhead per unit

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