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 $26 per machine hour Assembly $11 per direct labor hour Setup $58 per setup Inspecting $31 per inspection Production scheduling $ $12 per production order Purchasing 59 per purchase order The activity-base usage quantities and units produced for each product were as follows: Activity Base Elliptical Machines Treadmill Machine hours 1,882 1,110 Direct labor hours 448 175 Setups 48 15 Inspections 626 376 Production orders 65 13 Purchase orders 183 Units produced 280 188 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. Total Activity Cost Activity Cost Per Unit Elliptical Machines 112 Treadmill