Cardio Care Inc., manufactures stationary bicycles 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:

The activity-base usage quantities and units produced for each product were as follows:

Use the activity rate and usage information to calculate the total activity cost and activity cost per unit for each product.

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Activity Rate Activity Fabrication Assembly Setup Inspecting Production scheduling $24 per machine hour $10 per direct labor hour $50 per setup $24 per inspection $11 per production order $ 9 per purchase order Purchasing Activity Base Stationary Bicycle Treadmill Machine hours Direct labor hours 1,750 450 965 156 49 15 Setups Inspections Production orders Purchase orders Units produced 320 310 10 60 190 100 500 160