Activity$-$based costing:factory overhead costs

The total factory overhead for Cypress Marine Company is budgeted for the year at $$978,000,$ divided into four activities: fabrication, $$450,000,$ assembly, $$198,000,$ setup, $$180,000,$ and inspection, $$150,000.$ 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$,7,500dlh,24,750dlh,54$ setups,$94$ inspections$],[$Bass boat,$22,500,8,250,396,656],[,30,000\frac{d}{h},33,000dlh,450$ setups,$750$ inspections$]]$

Each product is budgeted for $4,500$ units of production for the year.

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

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

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