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Product costs using activity rates Body-Solla the. manifactures elliptical exercise machines and treadmilis. The products are prouced in its Fabrication and Assembly production departments. In additicn to probuction activities, severat ocher activities are required to produce the two products. These activilies and thek associated activity rates are as follows. The adivity-bose usage quantities and units produced for each product were as follows! The activity-base usage quantities and units produced for each product were as follows