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 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 Driver Bikes Rowing 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