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 Fabrication Assembly Setup Inspecting Production scheduling Purchasing Activity Rate $23 per machine hour $9 per direct labor hour $49 per setup $25 per inspection $10 per production order $7 per purchase order i The activity-base usage quantities and units produced for each product were as follows: Activity Base Elliptical Machines Treadmill Machine hours 1,862 1,099 Direct labor hours. 392 153 Setups 51 16. Inspections 749 449. Production orders. 76 15 206 126 249 Purchase orders Units produced 167 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