Product Costs using Activity Rates Hercules 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 $25 per machine hour $15 per direct labor hour $56 per setup $26 per inspection $16 per production order $13 per purchase order The activity-base usage quantities and units produced for each product were as follows: Elliptical Machines Activity Base Treadmill Machine hours 1,850 1,092 Direct labor hours 390 152 Setups 53 16 Inspections 631 379 Production orders 71 14 Purchase orders 189 115 Units produced 246 165 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. Elliptical Machines Treadmill Total Activity Cost X x Activity Cost Per Unit X x