Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $1,391,200, divided into four activities: fabrication, $529,000; assembly, $259,000; setup, $271,950; and inspection, $231,250. 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 9,250 din 27,750 din 67 setups 116 Inspections Bass boat 27,750 9.250 488 809 37,000 din 37,000 din 555 setups 925 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 dotar Speedboat Der Bass boat per unit