Product costs using activity rates OBJ. 4 Endurance Enterprises Inc. manufactures elliptical exercise machines and treadmills. The products are produced in its Fabrication and Assembly production departments. In addition to production activities, several other activities are required to produce the two products. These activities and their associated activity rates are as follows:

Activity Activity Rate Fabrication $30 per machine hour Assembly $15 per direct labor hour Setup $50 per setup Inspecting $25 per inspection Production scheduling $15 per production order Purchasing $10 per purchase order The activity-base usage quantities and units produced for each product were as follows:
Activity Base Elliptical Machines Treadmill Machine hours 800 500 Direct labor hours 210 90 Setups 24 10 Inspections 140 160 Production orders 20 10 Purchase orders 85 60 Units produced 300 160 Use the activity rate and usage information to calculate the total activity cost and activity cost per unit for each product.