Product costs using activity rates

Body$-$Solid Inc. manufactures elliptical exercise machines and treadmills. The products are prouced 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:

$\backslash$table$[[$Activity$,$Activity Rate$],[$Fabrication$,$$$27$ per machine hour$],[$Assembly$,$$$16$ per direct labor hour$],[$Setup$,$$$54$ per setup$],[$Inspecting$,$$$20$ per inspection$],[$Production scheduling,$$17$ per production order$],[$Purchasing$,$$$14$ 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,$1,872,1,104],[$Direct labor hours,$395,154],[$Setups$,57,18],[$Inspections$,713,428],[$Production orders,$76,15],[$Purchase orders,$191,117],[$Units produced,$314,210]]$

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