activities are required to produce the two products. These activities and their associated activity rates are as follows:

$\backslash$table$[[$Activity$,$Activity Rate$],[$Fabrication$,$$$22$ per machine hour$],[$Assembly$,$$$15$ per direct labor hour$],[$Setup$,$$$52$ per setup$],[$Inspecting$,$$$28$ per inspection$],[$Production scheduling,$$16$ per production order$],[$Purchasing$,$$$13$ per purchase order$]]$

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

$\backslash$table$[[$Activity Base,$\backslash$table$[[$Elliptical$],[$Machines$]],$Treadmill$],[$Machine hours,$1,955,1,153],[$Direct labor hours,$472,184],[$Setups$,43,13],[$Inspections$,745,447],[$Production orders,$78,16],[$Purchase orders,$170,104],[$Units produced,$270,181]]$

$\backslash$table$[[,$Total Activity Cost,Activity Cost Per Unit$],[$Elliptical machines,:,: