Activity$-$Based Costing: Factory Overhead Costs

The total factory overhead for Bardot Marine Company is budgeted for the year at $$1,523,900,$ divided into four activities: fabrication, $$756,000$; assembly, $$266,000$; setup, $$270,900$; and inspection, $$231,000.$ 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:

$\backslash$table$[[,$Fabrication,Assembly,Setup,Inspection$],[$Speedboat$,10,500dlh,28,500dlh,76$ setups,$131$ inspections$],[$Bass boat.,$31,500,9,500,554,919],[,42,000dlh,38\mathrm{.}0dlh,630$ setups,$1,050$ inspections$]]$

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

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

$\backslash$table$[[$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

Bass boat

$$ per unit

$$ per unit