Endurance Enterprises Inc. manufactures elliptical exercise machines and treadmills. The products are produced in its Fabrication and Assembly production departments. In ad- dition 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                                                                                 $30 per machine hour

Assembly                                                                                     $15 per direct labor hour

Setup                                                                                             $50 per setup

Inspecting                                                                                  $25 per inspection

Production scheduling                                                      $15 per production order

Purchasing                                                                                  $10 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.