Body-Solid Inc. manufactures elliptical exercise machines and treadmills. The products are prouced 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 $26 per machine hour
Assembly $13 per direct labor hour
Setup $47 per setup
Inspecting $31 per inspection
Production scheduling $14 per production order
Purchasing $11 per purchase order
The activity-base usage quantities and units produced for each product were as follows:
Activity Base Elliptical Machines Treadmill
Machine hours 1,904 1,123
Direct labor hours 408 159
Setups 55 17
Inspections 616 370
Production orders 67 13
Purchase orders 182 111
Units produced 252 169
Use the activity rate and usage information to determine the total activity cost and activity cost per unit for each product. If required, round the per unit answers to the nearest cent.
Product Total Activity Cost Activity Cost Per Unit
Elliptical machines $ $
Treadmill $ $