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 $20 per machine hour Assembly $14 per direct labor hour Setup $58 per setup Inspecting $21 per inspection Production scheduling $15 per production order Purchasing $12 per purchase order The activity-base usage quantities and units produced for each product were as follows: Activity Base Elliptical Machines Treadmill 1,750 1,033 Machine hours Direct labor hours 486 190 Setups 61 19 646 388 Inspections Production orders 77 15 Purchase orders 213 130 Units produced 284 190 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 Treadmill