$\backslash$table$[[$Activity$,$Activity Rate$],[$Assembly$,$$$23$ per direct labor hour$],[$Purchasing$,$$$13$ per purchase order$],[$Inspection$,$$$28$ 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$],[$Activity cost$,$Stationary,Rowing$],[$Driver$,$Bikes,Machines$],[$Direct labor hours,$325,525],[$Purchase orders,$17,23],[$Inspections$,20,25]]$

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

$\backslash$table$[[$Overhead cost per unit$-$Rowing machines,,,,$],[$Activity Cost Pool,,,,$],[$Assembly$,,,,],[$Purchasing$,,,,],[$Inspection$,,,,],[$Total allocated cost,,,,$],[$Units produced,,,,$]]$

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