Activity-Based Costing Coral Marine Company has total estimated factory overhead for the year of $975.800, divided into four activities: fabrication, $361,200; assembly, $197,600; setup $147,000; and inspection, $270,000. 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 900 din 1.500 din 40 setups 100 Inspections Bass boat 1,900 1,100 110 350 2.800 dih 450 Inspections 2.600 din 150 setups Each product is budgeted for 200 units of production for the year. a. Determine the activity rates for each activity, Fabrication per dih Assembly per di Setup per setup Inspection 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 Bass boat