Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $940,600, divided into four activities: fabrication, $437,000; assembly, $200,000; setup, $165,600; and inspection, $138,000. 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: Assembly Fabrication Setup Inspection 41 setups Speedboat 5,750 dlh 18,750 dlh 72 inspections 304 503 Bass boat 17,250 6,250 23,000 dlh 25,000 dlh 345 setups 575 inspections Each product is budgeted for 3,500 units of production for the year Determine the activity rates for each activity. a. Fabrication per direct labor hour Assembly per direct labor hour Setup per setup Inspection per inspection Determine the activity-based factory overhead per unit for each product. Round to the nearest whole dollar. b. Speedboat per unit $ Bass boat per unit