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 follows:

Activity	Activity Rate
Fabrication		$28 per machine hour
Assembly		$20 per direct labor hour
Setup		$75 per setup
Inspecting		$30 per inspection
Production scheduling		$12 per production order
Purchasing		$ 8 per purchase order

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

Activity Base	Elliptical Machines			Treadmill
Machine hours	700			600
Direct labor hours	182			64
Setups	20			15
Inspections	10			16
Production orders	30			20
Purchase orders	56			75
Units produced	400			250

Use the activity rate and usage information to calculate the total activity cost and activity cost per unit for each product. If required round your answers to nearest cent.