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: Activity Activity Rate Fabrication $28/machine hr Assembly $20/direct labor hr Setup $75/set up Inspecting $30/inspection Production Scheduling $12/production order Purchasing $8/purchase order The activity-base usage quantities and units produced for each product were as follows: Activity Base Elliptical Machines Treadmill Machine hours 700 600 Direct labor hrs 182 64 Setups 20 15 10 30 Inspections 16 Production orders 20 Purchase orders 75 Units produced 56 400 250 Use the activity rate and usage information to calculate the total activity cost and the activity cost per unit for each product