Rand Company computed the following activity rates using activity-based costing. Activity Setup Materials handling Inspection Activity Rate $ 1,020 per setup $ 40 per materials requisition $ 2 per unit inspected The company's deluxe model used the following activities to produce 1,000 units. Activity Setup Materials handling Inspection Actual Activity Usage 2 setups 25 materials requisitions 1,000 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