Product Costs using Activity Rates the two products. These activities and their associated activity rates are as follows:

$\begin{array}{cc}\text{A}\text{c}\text{t}\text{i}\text{v}\text{i}\text{t}\text{y}& \text{A}\text{c}\text{t}\text{i}\text{v}\text{i}\text{t}\text{y}\text{R}\text{a}\text{t}\text{e}\\ \text{F}\text{a}\text{b}\text{r}\text{i}\text{c}\text{a}\text{t}\text{i}\text{o}\text{n}& \text{\$}28\text{p}\text{e}\text{r}\text{m}\text{a}\text{c}\text{h}\text{i}\text{n}\text{e}\text{h}\text{o}\text{u}\text{r}\\ \text{A}\text{s}\text{s}\text{e}\text{m}\text{b}\text{l}\text{y}& \text{\$}16\text{p}\text{e}\text{r}\text{d}\text{i}\text{r}\text{e}\text{c}\text{t}\text{l}\text{a}\text{b}\text{o}\text{r}\text{h}\text{o}\text{u}\text{r}\\ \text{S}\text{e}\text{t}\text{u}\text{p}& \text{\$}58\text{p}\text{e}\text{r}\text{s}\text{e}\text{t}\text{u}\text{p}\\ \text{I}\text{n}\text{s}\text{p}\text{e}\text{c}\text{t}\text{i}\text{n}\text{g}& \text{\$}31\text{p}\text{e}\text{r}\text{i}\text{n}\text{s}\text{p}\text{e}\text{c}\text{t}\text{i}\text{o}\text{n}\\ \text{P}\text{r}\text{o}\text{d}\text{u}\text{c}\text{t}\text{i}\text{o}\text{n}\text{s}\text{c}\text{h}\text{e}\text{d}\text{u}\text{l}\text{i}\text{n}\text{g}& \text{\$}17\text{p}\text{e}\text{r}\text{p}\text{r}\text{o}\text{d}\text{u}\text{c}\text{t}\text{i}\text{o}\text{n}\text{o}\text{r}\text{d}\text{e}\text{r}\\ Purchasing& \text{\$}14\text{p}\text{e}\text{r}\text{p}\text{u}\text{r}\text{c}\text{h}\text{a}\text{s}\text{e}\text{o}\text{r}\text{d}\text{e}\text{r}\end{array}$

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

$\backslash$table$[[$Activity Base,Elliptical Machines,Treadmill$],[$Machine hours,$1,761,1,039],[$Direct labor hours,$398,155],[$Setups$,58,18],[$Inspections$,692,415],[$Production orders,$73,15],[$Purchase orders,$171,104],[$Units produced,$251,168]]$

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.

$\backslash$table$[[,$Total Activity Cost,Activity Cost Per Unit$],[$Elliptical Machines,vdots,$$],[$Treadmill$,$$$,$$$]]$