Activity-Based Costing: Factory Overhead Costs The total factory overhead for Eardot Marine Company is budgeted for the year at $1,312,200, divided into four activities; fobrication, $546,000; arsembly, $195,000; setup, $306,700; and inspection, \$262,500. Bardot Marine manufactures two types of boats: speedboats and bass boats. The activity-base usage quanties for each product by each activity are as follows: Eoch product is budgeted for 5,500 units of production for the veat. b. Determine the activity-based factory overhead per unat for each product. Round to the nearest whole dollar Speedboat per unit Dass boat per unit