Product Costs using Activity Rates Atlas 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 $21 per machine hour Assembly $9 per direct labor hour Setup $57 per setup Inspecting $20 per inspection Production scheduling $10 per production order Purchasing $7 per purchase order The activity-base usage quantities and units produced for each product were as follows: Activity Base Elliptical Machines Treadmill Machine hours 1,698 1,002 Direct labor hours 182 466 Setups 19 Inspections 400 14 Production orders Purchase orders Units produced Assembly $9 per direct labor hour Setup $57 per setup Inspecting $20 per inspection Production scheduling $10 per production order Purchasing $7 per purchase order The activity-base usage quantities and units produced for each product were as follows: Activity Base Elliptical Machines Treadmill Machine hours 1,698 1,002 Direct labor hours 466 182 Setups 62 Inspections 400 Production orders 14 Purchase orders 175 Units produced 319 214 Use the activity rate and usage information to calculate the total activity cost and activity cost per unit for each product. If required, round the per unit answers to the nearest cent. 68 107 Total Activity Cost Activity Cost Per Unit Elliptical Machines Treadmill