Northwest's controller wants to apply activity-based costing to allocate the $132,000 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. 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. Compute the activity rate for each activity using activity-based costing. (Round "Activity rate" to 2 decimal places.) \begin{tabular}{|l|l|l|l|l|} \hline \multicolumn{1}{|c|}{ Activity } & Budgeted Cost & Budgeted Activity Usage & \multicolumn{2}{c|}{ Activity Rate } \\ \hline Purchasing & & & & \\ \hline Depreciation & & & & \\ \hline Setup & & & & \\ \hline \end{tabular} Compute overhead cost per unit for each of the two products using activity-based costing. (Round "Activity Rate" to 2 decimal places and other answers to the nearest whole dollar amount.) Determine product cost per unit for each of the two products using activity-based costing. (Round intermediate calculations and final answers to 2 decimal places.)