Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $1,231,100, divided into four activities: fabrication, $546,000; assembly, $200,000; setup, $264,600; and inspection, $220,500. 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 10,500 dlh 30,000 dlh 76 setups 131 inspections Bass boat 31,500 10,000 554 919 42,000 dlh 40,000 dlh 630 setups 1050 inspections Each product is budgeted for 7,000 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