Endurance 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	$36 per machine hour
Assembly	$13 per direct labor hour
Setup	$54 per setup
Inspecting	$29 per inspection
Production scheduling	$14 per production order
Purchasing	$9 per purchase order

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

Elliptical
Activity Base	Machines	Treadmills
Machine hours	903	472
Direct labor hours	197	89
Setups	22	8
Inspections	123	146
Production orders	18	8
Purchase orders	83	53
Units produced	251	136

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