Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $1,362,450, divided into four activities: fabrication, $559,000; assembly, $195,000; setup, $328,950; and inspection, $279,500. 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 Setup Assembly 29,250 dih Inspection 134 inspections Speedboat 10,750 dlh 77 setups Bass boat 32,250 9,750 568 941 43,000 din 39,000 dih 645 setups 1075 inspections Each product is budgeted for 4,500 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