Atlas Enterprises Inc. manufactures eliptical exercise machines and treadmills. The products are produced in its 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 Activity Rate Fabrication $32 per machine hour Assembly $11 per direct labor hour Setup $54 per setup Inspecting 520 per inspection Production scheduling $12 per production order Purchasing $9 per purchase order The activity-bass usage quantities and units produced for each product were as follows: Activity Base Elliptical Machines Treadmill Machine hours 1,917 1,131 Direct labor hours 392 153 Setups 56 17 Inspections 67: 403 Production orders 68 14 Purchase orders 116 Units produced 320 214 Use the activity rate and usage information to calculate the total activity cost and activity cost per unit for each product. If required, round the per unit answers to the nearest cent 190 Activity Cost Per Unit Total Activity Cost X Elliptical Machines Treadmin