Exercise 4-16 (Static) Allocating overhead costs and computing overhead cost per unit using activity- based costing LO P3 Trax Company manufactures 75 stationary bikes and 100 rowing machines with three activities. Activity rates to produce these products follow. Activity Assembly Purchasing Inspection Activity Rate $ 20 per direct labor hour $ 10 per purchase order $ 25 per inspection S 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 Rowing Stationary Bikes Machines 300 500 12 18 15 20 Activity Rate Allocated Cost Overhead cost per unit-Stationary bikes Activity Cost Pool Activity Usage Assembly Purchasing Inspection Total allocated cost Direct labor hours (DLH) Units produced Purchase orders Overhead cost per unit Inspections Activity Rate Allocated Cost Overhead cost per unit-Rowing machines Activity Cost Pool Activity Usage Assembly Purchasing Inspection Total allocated cost Units produced Overhead cost per unit