4) Vargas and Son, manufacture 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 flows: The activity-base usage quantities and units produced for each product were 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 the activity cost per unit for each product