Product Corts using Activity Rates Hercules Inc., manufactures elliptical exercise machines and treadmills. The products are produced in its Fabrication and Assembly production departments. In addition to production activities, other activities are required to produce the two products. These activities and the associated activity rates are as follows: Activity Activity Rate Fabrication $30 per machine hour $35 per direct labor hour Assembly Setup $90 persetup 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 Direct labor hours Inspections Production orders Purchase orders Setup Inspecting Production scheduling Purchasing $90 per setup $20 per inspection $19 per production order $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 400 Direct labor hours Setups Inspections Production orders Purchase orders Units produced 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