Activity$-$based costing: factory overhead costs

The total factory overhead for Cypress Marine Company is budgeted for the year at $$1,275,000,$ divided into four activities: fabrication, $$682,000,$ assembly, $$252,000,$ setup,

$$186,000,$ and inspection, $$155,000.$ 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:

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 $

per unit

Bass Boats

per unit