Body-Solid Inc. manufactures elliptical exercise machines and treadmills. The products are prouced 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	$38 per machine hour
Assembly	$20 per direct labor hour
Setup	$75 per setup
Inspecting	$60 per inspection
Production scheduling	$40 per production order
Purchasing	$10 per purchase order

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

Activity Base	Elliptical Machines	Treadmill
Machine hours	500	700
Direct labor hours	200	300
Setups	20	35
Inspections	30	45
Production orders	15	30
Purchase orders	40	60
Units produced	400	250

Use the activity rate and usage information to determine the total activity cost and activity cost per unit for each product.

Product	Total Activity Cost	Activity Cost Per Unit
Elliptical machines	$	$
Treadmill	$	$