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	Activity Rate
Fabrication		$30 per machine hour
Assembly		$35 per direct labor hour
Setup		$90 per setup
Inspecting		$20 per inspection
Production scheduling		$19 per production order
Purchasing		$5 per purchase order

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

Activity Base	Elliptical Machines			Treadmill
Machine hours	600			400
Direct labor hours	190			223
Setups	30			30
Inspections	15			25
Production orders	40			30
Purchase orders	318			85
Units produced	500			320

Use the activity rate and usage information to determine the total activity cost and activity cost per unit for each product.

	Total Activity Cost	Activity Cost Per Unit
Elliptical machines
Treadmill