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Product Costs using Activity Rates 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 th two products. These activities and their associated activity rates are as follows: Activity Activity Rate Fabrication $27 per machine hour Assembly $8 per direct labor hour Setup $49 per setup $25 per inspection Inspecting Production scheduling $9 per production order Purchasing $6 per purchase order The activity-base usage quantities and units produced for each product were as follows: Activity Base Elliptical Machines Treadmill Machine hours 1,922 1,134 Direct labor hours 417 163 Setups 45 14 Inspections 657 394 Production orders 70 14 Purchase orders 195 119 Units produced 261 175 Use the activity rate and usage information to calculate the total activity cost and activity cost per unit for each product. If required, round the per unit answers to the nearest cent. Total Activity Cost Activity Cost Per Unit Elliptical Machines $ Treadmill