Activity$-$based costing: factory overhead costs

manufactures two types of boats: speedboats and bass boats. The activity$-$base usage quantities for each product by each activity are as follows:

Each product is budgeted for $3,000$ units of production for the year.

a$.$ Determine the activity rates for each activity.

b$.$ Determine the activity$-$based factory overhead per unit for each product. Round all per unit answers to the nearest dollar.

Speedboats $!$