Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $580,900, divided into four activities: fabrication, $273,000; assembly, $100,000; setup, $113,400; and inspection, $94,500. 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: Each product is budgeted for 2,500 units of production for the year. a. Determine the activity rates for each activity. FabricationAssemblySetupInspectionperinspectionperdirectlaborhourperdirectlaborhourpersetup 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