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:

ActivityActivity RateFabrication$25per machine hourAssembly$10per direct labor hourSetup$50per setupInspecting$32per inspectionProduction scheduling$11per production orderPurchasing$8per purchase order

Theactivity-baseusage quantities and units produced for each product were as follows:

Activity BaseElliptical MachinesTreadmillMachine hours1,7161,012Direct labor hours393153Setups5016Inspections701421Production orders7315Purchase orders195119Units produced267179

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.

Total Activity CostActivity Cost Per UnitElliptical Machines$$Treadmill$$