rax Company manufactures $75$ stationary bikes and $125$ rowing machines with three activities. Activity rates to produce these products follow.

Activity Activity Rate

Assembly $ $22$ per direct labor hour

Purchasing $ $10$ per purchase order

Inspection $ $27$ per inspection

Activity usage for each product follows. Compute the overhead cost per unit for the stationary bikes and the rowing machines.

Note: Round Overhead per unit amounts to $2$ decimal places.

Activity Cost Driver Activity Usage

Stationary Bikes Rowing Machines

Direct labor hours $310520$

Purchase orders $1420$

Inspections $1725$