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:

	Elliptical
Activity Base	Machines	Treadmills
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

Required:

Use the activity rate and usage information to calculate the total activity cost and activity cost per unit for each product. Complete the Activity Tables for elliptical machines and treadmills. If required, round per-unit answers to the nearest cent.

Use the activity rate and usage information to calculate the total activity cost and activity cost per unit for elliptical machines product. Complete the Activity Table for elliptical machines. If required, round per-unit answers to the nearest cent.

Elliptical Machines

Activity

Activity-

Base

Activity

Activity

Usage

X

Rate

=

Cost

Fabrication

Assembly

Setup

Inspecting

Production scheduling

Purchasing

Total activity cost

Number of units

Activity cost per unit

Use the activity rate and usage information to calculate the total activity cost and activity cost per unit for treadmill product. Complete the Activity Table for treadmills. If required, round per-unit answers to the nearest cent.

	Treadmills
Activity	Activity-
	Base		Activity		Activity
	Usage	X	Rate	=	Cost
Fabrication
Assembly
Setup
Inspecting
Production scheduling
Purchasing
Total activity cost
Number of units
Activity cost per unit