A company sells two types of products: standard and deluxe. It prepares the following analysis showing budgeted cost and cost driver activity for each of its three activities. Activity Factory services Setup Quality control Budgeted Cost $ 87,000 10,000 93,000 Activity Cost Driver Square feet Setups Units inspected Budgeted Activity Usage Standard Deluxe Total 3,000 2,800 5,800 300 200 500 2,500 5,250 7,750 Compute an activity rate for each activity using activity-based costing. Activity Budgeted Cost Budgeted Activity Usage Activity Rate Factory services $ 87,000 Setup 10,000 Quality control 93,000