510 setups Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $1,159,200, divided into four activities: fabrication, $578,000; assembly, $231,000; setup, $188,700; and inspection, $161,500. 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 8,500 dih 24,750 dih 61 setups 106 Inspections Bass boat 25,500 8,250 449 744 34,000 dih 33,000 dih 850 Inspections Each product is budgeted for 7,500 units of production for the year. a. Determine the activity rates for each activity Fabrication per direct labor hour Assembly per direct labor hour Setup per setup Inspection per inspection b. Determine the activity-based factory overhead per unit for each product. Round to the nearest whole dollar Speedboat per unit Bass boat per unit