5 Trax Company manufactures 130 stationary bikes and 140 rowing machines with three activities. Activity rates to produce these products follow. 20 Activity points Assembly Purchasing Inspection Activity Rate $ 30 per direct labor hour $ 20 per purchase order $35 per inspection Activity usage for each product follows. Compute the overhead cost per unit for the stationary bikes and the rowing machines. (Round Overhead per unit amounts to 2 decimal places.) Activity Usage Stationary Activity Cost Driver Bikes Rowing Machines Direct labor hours Purchase orders 390 30 585 29 Inspections 33 34 Overhead cost per unit-Stationary bikes Activity Cost Pool Assembly Purchasing Inspection Total allocated cost Units produced Overhead cost per unit Overhead cost per unit-Rowing machines Activity Cost Pool Assembly Purchasing Inspection Total allocated cost Units produced Overhead cost per unit Activity Usage Activity Rate Allocated Cost Activity Usage Activity Rate Allocated Cost