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

Activity	Activity Rate
Assembly	$ 25	per direct labor hour
Purchasing	$ 10	per purchase order
Inspection	$ 30	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 Cost Driver	Activity Usage
	Stationary Bikes	Rowing Machines
Direct labor hours	320	560
Purchase orders	16	22
Inspections	19	26

Trax Company manufactures 75 stationary bikes and 125 rowing machines with three activities. Activity rates to produce these products follow. Activity Assembly Purchasing Inspection Activity Rate $ 25 per direct labor hour $ 10 per purchase order $ 30 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 Cost Driver Direct labor hours Purchase orders Inspections Activity Usage Stationary Rowing Bikes Machines 320 560 16 22 19 26 Activity Usage Activity Rate Allocated Cost Overhead cost per unitStationary bikes Activity Cost Pool Assembly Purchasing Inspection Total allocated cost Units produced Overhead cost per unit Activity Usage Activity Rate Allocated Cost Overhead cost per unit-Rowing machines Activity Cost Pool Assembly Purchasing Inspection Total allocated cost Units produced Overhead cost per unit