Activity-Based Costing Coral Marine Company has total estimated factory overhead for the year of $1,138,100, divided into four activities: fabrication, $485,100; assembly, $208,000; setup, $140,000; and inspection, $305,000. Coral manufactures two types of boats: a speedboat and a bass boat. The activity-base usage quantities for each product by each activity are as follows: Fabrication Assembly Setup Inspection Speedboat 1,200 dlh 1,500 dlh 50 setups 110 inspections Bass boat 2,100 1,100 90 500 3,300 dlh 2,600 dlh 140 setups 610 inspections Each product is budgeted for 100 units of production for the year. a. Determine the activity rates for each activity. Fabrication $fill in the blank 1 per dlh Assembly $fill in the blank 2 per dlh Setup $fill in the blank 3 per setup Inspection $fill in the blank 4 per inspection b. Determine the factory overhead cost per unit for each product, using activity-based costing. If required, round to the nearest cent. Speedboat $fill in the blank 5 Bass boat $fill in the blank 6