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 $20 per machine hour $15 per direct labor hour $52 per setup $27 per inspection $16 per production order $13 per purchase order The activity-base usage quantities and units produced for each product were as follows: Elliptical Machines Activity Base Treadmill Machine hours 1,943 1,146 Direct labor hours 497 194 Setups 56 17 Inspections 667 400 Production orders 71 14 Purchase orders 177 240 108 161 Units produced 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