Activity-Based Costing: Factory Overhead Costs 462 The total factory overhead for Bardot Marine Company is budgeted for the year at $980,500, divided into four activities: fabrication, $455,000; assembly, $165,000; setup, $194,250; and inspection, $166,250. 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 8,750 din 24,750 dih 63 setups 109 inspections Bass boat 26,250 8,250 766 35,000 din 33,000 din 525 setups 875 inspections Each product is budgeted for 2,500 units of production for the year. a. Determine the activity rates for each activity. Fabrication 18 x per direct labor hour Assembly 7 x per direct labor hour Setup 350 X per setup Inspection 180 X per inspection b. Determine the activity-based factory overhead per unit for each product. Round to the nearest whole dollar. Speedboat 19,620 X per unit Bass boat per unit