Northwest Company produces two types of glass shelving: rounded edge and squared edge. The company reports the following cost data.

	Rounded Edge	Squared Edge	Total
Direct materials	$ 36,000	$ 48,000	$ 84,000
Direct labor	12,000	32,000	44,000
Overhead (using plantwide rate)	42,600	81,400	124,000
Total product cost	$ 90,600	$ 161,400	$ 252,000
Units produced	12,000	16,000
Product cost per unit	$ 7.55	$ 10.09

Northwests controller wants to apply activity-based costing to allocate the $124,000 of overhead cost to the two products to see whether product cost per unit would change markedly from that above. The companys budgeted activity usage equals its actual activity usage for the period. The following additional information is collected.

Activity	Budgeted Cost	Activity Cost Driver	Activity Usage
			Rounded Edge		Squared Edge		Total
Purchasing	$ 6,400	Purchase orders	159	orders	481	orders	640	orders
Depreciation of machinery	64,600	Machine hours	500	hours	1,500	hours	2,000	hours
Setup	53,000	Setups	40	setups	210	setups	250	setups
Total	$ 124,000

Required: 1. Compute the activity rate for each activity using activity-based costing. 2. Compute overhead cost per unit for each of the two products using activity-based costing. 3. Determine product cost per unit for each of the two products using activity-based costing.