Trax Company manufactures $90$ stationary bikes and $120$ rowing machines with three activities. Activity rates to produce these products follow.

$\backslash$table$[[$Activity$,$Activity Rate$],[$Assembly$,$$$27$ per direct labor hour$],[$Purchasing$,$$$17$ per purchase order$],[$Inspection$,$$$32$ 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.$)$

$\backslash$table$[[,$Activity$],[,$Stationary,Rowing$],[$Activity Cost Driver,Bikes,Machines$],[$Direct labor hours,$345,540],[$Purchase orders,$21,20],[$Inspections$,24,25]]$

$\backslash$table$[[$Overhead cost per unit$-$Stationary bikes$],[$Activity Cost Pool,Activity Usage,Activity Rate,Allocated Cost$],[$Assembly$,$T$,,],[$Purchasing$],[$Inspection$],[$Total allocated cost,,,$