activities and their associated activity rates are as follows: Activity Activity Rate Fabrication $22 per machine hour Assembly $17 per direct labor hour Setup $47 per setup Inspecting $24 per inspection Production scheduling $18 per production order Purchasing $15 per purchase order The activity-base usage quantities and units produced for each product were as follows: Activity Base Elliptical Machines Treadmill Machine hours 1,982 1,169 Direct labor hours 478 186 Setups Inspections 658 395 Production orders 75 15 Purchase orders 173 106 Units produced 304 204 Use the activity rate and usage information to determine the total activity cost and activity cost per unit for each round the per unit answers to the nearest cent.