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table [ [ Activity , Activity Rate ] , [ Assembly , $ 2 3 per direct labor hour ] , [ Purchasing ,

\table[[Activity,Activity Rate],[Assembly,$23 per direct labor hour],[Purchasing,$13 per purchase order],[Inspection,$28 per inspection]]
Activity usage for each product follows. Compute the overhead cost per unit for the stationary bikes and the rowing machines. (Round Overhead per unit amounts to 2 decimal places.)
\table[[,Activity],[Activity cost,Stationary,Rowing],[Driver,Bikes,Machines],[Direct labor hours,325,525],[Purchase orders,17,23],[Inspections,20,25]]
\table[[Overhead cost per unit-Stationary bikes,,,,],[Activity Cost Pool,Activity Usage,,,],[Assembly,,,,],[Purchasing,,,,],[Inspection,,,,],[Total allocated cost,,,,],[Units produced,,,,],[Overhead cost per unit,,,,]]
\table[[Overhead cost per unit-Rowing machines,,,,],[Activity Cost Pool,,,,],[Assembly,,,,],[Purchasing,,,,],[Inspection,,,,],[Total allocated cost,,,,],[Units produced,,,,]]
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