Trax Company manufactures 80 stationary bikes and 120 rowing machines with three activities Activity rates to produce these products follow Activity Activity Rate Assembly $ 25 per direct labor hour Purchasing $ 11 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 Usage Activity cost Stationary Rowing Driver Bikes Machines Direct labor hours 335 535 Purchase orders 19 Inspections 22 31 25 Activity Usage Activity Rate Allocated Cost Overhead cost per unit-Stationary bikes Activity Cost Pool Assembly Purchasing Inspection Total allocated cost Units produced Overhead cost per unit $ 0 Activity Usage Activity Rate Allocated Cost Overhead cost per unit-Rowing machines Activity Cost Pool Assembly Purchasing Activity Cost Driver Direct labor hours Purchase orders Inspections Stationary Bikes 335 19 22 Rowing Machines 535 25 31 Activity Usage Activity Rate Allocated Cost Overhead cost per unit-Stationary bikes Activity Cost Pool Assembly Purchasing Inspection Total allocated cost Units produced Overhead cost per unit $ 0 Allocated Cost Activity Usage Activity Rate Overhead cost per unit-Rowing machines Activity Cost Pool Assembly Purchasing Inspection Total allocated cost Units produced Overhead cost per unit $