Rand Company computed the following activity rates using activity$-$based costing.

$\backslash$table$[[$Activity$,$Activity Rate$],[$Setup$,$$$1,000$ per setup$],[$Materials handling,$$50$ per materials requisition$],[$Inspection$,$$$2$ per unit inspected$]]$

The company's deluxe model used the following activities to produce $1,000$ units.

$\backslash$table$[[$Activity$,$Actual Activity Usage$],[$Setup$,3$ setups$],[$Materials handling,$25$ materials requisitions$],[$Inspection$,1,000$ units inspected$]]$

Compute the overhead cost per unit for the deluxe model using activity$-$based costing.

$\backslash$table$[[$Activity$,$Activity Usage,,Activity Rate,Allocated Cost$],[$Setup$,,,,],[$Materials handling,,,,$],[$Inspection$,,,,],[$Total allocated cost,,,,$],[$Units produced,,,,$],[$Overhead cost per unit,,,,$]]$