Trax Company manufactures 100 stationary bikes and 125 rowing machines with three activities. Activity rates to produce these products follow. Activity Assembly Purchasing Inspection Activity Rate $ 31 per direct labor hour $ 21 per purchase orderi $ 36 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.) Driver Rowing Machines Activity Usage Activity Cost Stationary Bikes Direct labor hours 380 575 Purchase orders Inspections 28 25 31 30 Overhead cost per unit-Stationary bikes Activity Cost Pool Assembly Purchasing Inspection Total allocated cost Units produced Overhead cost per unit Overhead cost per unit-Rowing machines Activity Cost Pool Assembly Purchasing Inspection Total allocated cost Units produced Activity Usage Activity Rate Allocated Cost Activity Usage Activity Rate Allocated Cost Activity Assembly Purchasing Inspection Activity Rate $ 31 per direct labor hour $ 21 per purchase order $ 36 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.) Activity Usage Activity Cost Stationary Rowing Driver Bikes Machines Direct labor hours 380 575 Purchase orders 28 25 Inspections 31 30 Overhead cost per unit-Stationary bikes Activity Cost Pool Assembly Purchasing Inspection Total allocated cost Units produced Overhead cost per unit Overhead cost per unit-Rowing machines Activity Cost Pool Assembly Purchasing Inspection Total allocated cost Units produced Overhead cost per unit Activity Usage Activity Rate Allocated Cost + Activity Usage Activity Rate Allocated Cost