Atlas Enterprises Inc. manufactures elliptical 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 follov Activity Fabrication Activity Rate $21 per machine hour $9 per direct labor hour $50 per setup $28 per inspection $10 par production order Satup $7 per purchase order The activity-base usage quantities and units produced for each product were as follos Activity Base Machine hours Direct labor hours Setupa Elliptical Machines Treadmill 460 47 698 71 170 293 978 179 15 419 14 104 196 Production orders Purchase orders Units produced Use the activity rato and usaga information to calculate the total activity cost and activity cost per unit for aach product. If requirad, round the par unit answars to the nearest cant. Total Activity Cost Activity Cost Per Unit Elliptical Machines Treadmill