Northwest's controller wants to apply activity-based costing to allocate the $108,000 of overhead cost to the two products to see whether product cost per unit would change markedly from that above. The company's budgeted activity usage equals its actual activity usage for the period. The following additional information is collected. \begin{tabular}{|l|l|r|r|c|} \hline 27 & & & & \\ 28 & Activity & Budgeted Cost & Budgeted Activity Usage & Activity Rate \\ \hline 29 & Purchasing & $5,400r & 540 purchase orders & $10.00 per order \\ 30 & Depreciation & $56,600r & 2,000 machine hours & $28.30 per MH \\ 31 & Setup & $46,000r & 250 setups & $184.00 per setup \\ \hline \end{tabular}