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Activity Activity Rate Fabrication $28 per machine hour Assembly $8 per direct labor hour Setup $45 per setup Inspecting $22 per inspection Production scheduling $9

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Activity Activity Rate Fabrication $28 per machine hour Assembly $8 per direct labor hour Setup $45 per setup Inspecting $22 per inspection Production scheduling $9 per production order Purchasing $6 per purchase order The activity-base usage quantities and units produced for each product were as follows: Activity Base Elliptical Machines Treadmill Machine hours 1,904 1,123 Direct labor hours 472 184 Setups 58 Inspections 647 388 Production orders Purchase orders 181 110 Units produced 204 15 304 Use the activity rate and usage information to determine the total activity cost and activity cost per unit for each product. If required, round the per unit answers to the nearest cent. Total Activity Cost Activity Cost Per Unit Elliptical Machines Treadmill

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