Zoe Company reports the following for its overhead cost for the year. Activity Engineering support Electricity Setup Budgeted Cost $107,800 240,000 362,600 Budgeted Activity Usage 70 design changes 4,800 machine hours. 490 setups Compute the activity rate for engineering support using activity-based costing. Multiple Choice $1,540 per design change. $740 per design change. $1,110 per design change. $2,220 per design change. $800 per design change.