Atlas Enterprises Inc. manufactures elliptical exercise machines and treadmills. The products are produced in its Fabrication and Assembly production departments. In addition to production activities, several other activities are required to produce the two products. These activities and their associated activity rates are as follows:

Activity                             Activity Rate

Fabrication....................$28 per machine hour

Assembly.......................$20 per direct labor hour

Setup.....................................$75 per setup

Inspecting.........................$30 per inspection

Production scheduling...$12 per production order

Purchasing....................$ 8 per purchase order

The activity-base usage quantities and units produced for each product were as follows:

Use the activity rate and usage information to calculate the total activity cost and activity cost per unit for each product

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Activity Base Machine hours Direct labor hours Setups Inspections Production orders Purchase orders Units produced Elliptical Machines 700 182 20 10 30 56 400 Treadmill 600 64 15 16 20 75 250