Product costs using activity rates Body-Solid 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 $27 per machine hour

Assembly $17 per direct labor hour

Setup $51 per setup Inspecting $32 per inspection

Production scheduling $18 per production order

Purchasing $15 per purchase order

The activity-base usage quantities and units produced for each product were as follows:

Activity Base Elliptical Machines Treadmill

Machine hours 1,761 1,039

Direct labor hours 445 174

Setups 52 16

Inspections 626 376

Production orders 78 16

Purchase orders 187 114

Units produced 244 163

Use the activity rate and usage information to determine 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 $ ______ $ _____