Activity$-$based costing: factory overhead costs

The total factory overhead for Cypress Marine Company is budgeted for the year at $$900,000,$ divided into four activities: fabrication, $$240,000,$ assembly, $$128,000,$ setup, $$160,000,$ and inspection, $$372,000.$ Cypress Marine manufactures two types of boats: speedboats and bass boats. The activity$-$base usage quantities for each product by each activity are as follows:

$\backslash$table$[[,$Fabrication,Assembly,Setup,Inspection$],[$Speedboat$,2,800dlh,1,200dlh,300$ setups,$1,100$ inspections$],[$Bass boat,$2,000,2,000,100,400],[,4,800dlh,3,200dlh,400$ setups,$1,500$ inspections$]]$

Each product is budgeted for $400$ units of production for the year.

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

$\backslash$table$[[$Fabrication$,$$$,$per dlh$],[$Assembly$,$$$,$per dih$],[$Setup$,$$$,$per setup$],[$Inspection$,$$$,$per inspection$]]$

b$.$ Determine the activity$-$based factory overhead per unit for each product.

Speedboats & per unit

Bass Boats $ per unit