activity based costing: factory overhead costs

the total factory overhead for Bardot marine company is budgeted for the year at $1,788,400, divided into four activities: fabrication, $882,000; assembly, $352,000; setup, $302,400; and inspection, $252,000. Bardot marine manufactures 2 tips of boats: speedboats and bass boats. the activity bass usage quantities for each product by each activity are as follows.

Each product is budgeted for 5,000 units of production for the year.

a. Determine the activity rates for each activity.

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	$ per unit
Bass boat	$ per unit

Fabrication Assembly Setup Inspection 10,500 dlh Speedboat 76 setups 33,000 dlh 131 inspections 919 31,500 554 Bass boat 11,000 630 setups 44,000 dlh 42,000 dlh 1 050 inspections non units of production for the year