Activity-Based Costing Cardio Care Inc. manufactures stationary bicycles and treadmills. The products are produced in the 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 follows: Activity Rate $21 per machine hour (mh) $13 per direct labor hour (dlh) $40 per setup $19 per inspection $15 per production order $4 per purchase order The activity-base usage quantities and units produced for each product were as follows: Stationary Bicycle Activity Fabrication Assembly Setup Inspecting Production scheduling Purchasing Machine hours Direct labor hours Setups Inspections Production orders Purchase orders Units produced 2,280 480 60 750 40 120 1,000 Treadmill 970 150 20 390 50 130 1,000 7-2

Activity-Based Costing Cardio Care Inc. manufactures stationary bicycles and treadmills. The products are produced in the 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 follows: The activity-base usage quantities and units produced for each product were as follows: Use the activity rate and usage information to compute the total activity costs and the activity costs per unit for each product. If required, round your answers to two decimal places