Activity-based costing: factory overhead costs OBJ. 4 The total factory overhead for Bardot Marine Company is budgeted for the year at $600,000, divided into four activities: fabrication, $204,000; assembly, $105,000; setup, $156,000; and inspection, $135,000. Bardot Marine manufactures two types of boats: speedboats and bass boats. The activity-base usage quantities for each product by each activity are as follows:

Fabrication Assembly Setup Inspection Speedboat 2,000 dlh 1,000 dlh 300 setups 1,100 inspections Bass boat 1,000 2,000 100 400 _____ _____ ___ _____ 3,000 dlh 3,000 dlh 400 setups 1,500 inspections _____ _____ _____ _____ ___ ___ _____ _____ Each product is budgeted for 250 units of production for the year. Determine

(a) the activity rates for each activity and

(b) the activity-based factory overhead per unit for each product.