Hercules 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 Fabrication Assembly Setup Inspecting Production scheduling Purchasing Activity Rate $32 per machine hour $16 per direct labor hour $49 per setup $20 per inspection $17 per production order $14 per purchase order The activity-base usage quantities and units produced for each product were as follows: Elliptical Machines Activity Base Treadmill Machine hours 1,831 1,080 Direct labor hours 447 174 Setups 43 13 Inspections 677 406 Production orders 69 14 Purchase orders 210 128 Assembly Setup Inspecting Production scheduling Purchasing $16 per direct labor hour $49 per setup $20 per inspection $17 per production order $14 per purchase order The activity-base usage quantities and units produced for each product were as follows: Elliptical Machines Activity Base Treadmill Machine hours 1,831 1,080 Direct labor hours 447 174 Setups 43 13 Inspections 677 406 Production orders 69 14 Purchase orders 210 128 Units produced 317 212 Use the activity rate and usage information to determine the total activity cost and activity cost per unit for each product. If required, round the per unit answers to the nearest cent. Elliptical Machines Treadmill Total Activity Cost Activity Cost Per Unit