Activity-based costing: factory overhead costs The total factory overhead for Cypress Marine Company is budgeted for the year at $1,691,050, divided into four activities: fabrication, $820,000, assembly, $336,000, setup, $289,050, and inspection, $246,000. Cypress 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 10,250 dlh 31,500 dlh 74 setups 128 inspections Bass boat 30,750 41,000 dlh 10,500 42,000 dlh 541 897 615 setups 1,025 inspections Each product is budgeted for 3,000 units of production for the year. a. Determine the activity rates for each activity. Fabrication Assembly per dlh Setup Inspection per dlh per setup per inspection b. Determine the activity-based factory overhead per unit for each product. Round all per unit answers to the nearest dollar. Speedboats $ Bass Boats $ per unit per unit