Zoe Company reports the following for its overhead cost for the year. Budgeted Cost Budgeted Activity Usage Activity Engineering support $115,200 80 Electricty 152.000 3,800 Setup 249 600 390 design changes machine hours setups Compute the acvity rate for engineering support using activity-based costing $1.820 per design change 0640 per design change 11.440 per design change. 01.210 per design change 0800 per design change