Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $1,446,750, divided into four activities: fabrication, $700,000; assembly, $304,000; setup, $241,500; and inspection, $201,250. 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: Each product is budgeted for 2,500 units of production for the year. a. Determine the activity rates for each activity. 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