Activity Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $445,600, divided into four activities: fabrication, $192,000; assembly, $80,000; setup, $93,600; and inspection, $80,000. 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: Fabrication Assembly Setup Inspection Speedboat 4,000 dih 12,000 dih Bass boat 12,000 4,000 29 setups 211 50 inspections 350 16,000 dih 16,000 ch 240 setups 400 inspections Each product is budgeted for 3,500 units of production for the year. a. Determine the activity rates for each activity. Fabrication per direct labor hour Assembly Setup Inspection per direct labor hour per setup 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