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 Activity Rate $22 per machine hour $17 per direct labor hour $46 per setup $20 per inspection Production scheduling Purchasing $18 per production order $15 per purchase order The activity-base usage quantities and units produced for each product were as follows: Activity Base Elliptical Machines Treadmill Machine hours 1,883 1,111 Direct labor hours 402 157 Setups 55 17 Inspections 673 404 Production orders 78 16 Purchase orders 200 122 Units produced 268 180 Use the activity rate and usage information to determine the total activity cost and activity cost per unit for each