Product costs using activity rates are required to produce the two products. These activities and their assoclated activity rates are as follows:

$\backslash$table$[[$Actlvity$,$Activlty Rate$],[$Fabrication$,$$$38$ per machine hour$],[$Assembly$,$$$20$ per direct labor hour$],[$Setup$,$$$75$ per setup$],[$Inspecting$,$$$60$ per inspection$],[$Production scheduling,$$40$ per production order$],[$Purchasing$,$$$10$ per purchase order$]]$

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

$\backslash$table$[[,$Elliptical,$],[$Activity Base,Machines,Treadmill$],[$Machine hours,$500,700],[$Direct labor hours,$200,300],[$Setups$,20,35],[$Inspections$,30,45],[$Production orders,$15,30],[$Purchase orders,$40,60],[$Units produced,$400,250]]$

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

$\backslash$table$[[,$Total Activity Cost,Activity Cost Per Unit$],[$Elliptical machines,.,$]]$