Instructions:Endurance Enterprises 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:

Endurance Enterprises 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	$15 per direct labor hour
Setup	$50 per setup
Inspecting	$25 per inspection
Production scheduling	$15 per production order
Purchasing	$10 per purchase order

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

	Elliptical
Activity Base	Machines	Treadmills
Machine hours	800	500
Direct labor hours	210	90
Setups	24	10
Inspections	140	160
Production orders	20	10
Purchase orders	85	60
Units produced	300	160

Activity Table - Elliptical Machines Activity Base Usage Activity Activity Activity Rate Cost Fabrication Assembly Setup Inspecting Production scheduling Purchasing Total activity cost Number of units Activity cost per unit