Rand Company computed the following activity rates using activity-based costing. Activity Activity Rate Setup $ 1, 160 per setup Materials handling $ 60 per materials requisition Inspection $ 3 per unit inspected The company's deluxe model used the following activities to produce 2,000 units. Activity Actual Activity Usage Setup 2 setups Materials handling 25 materials requisitions Inspection 2, 000 units inspected Compute the overhead cost per unit for the deluxe model using activity-based costing. Activity Activity Usage Activity Rate Allocated Cost Setup Materials handling Inspection Total allocated cost Units produced Overhead cost per unit