Activity-Based Costing: Factory Overhead Costs

The total factory overhead for Bardot Marine Company is budgeted for the year at $896,500, divided into four activities: fabrication, $484,000; assembly, $198,000; setup, $115,500; and inspection, $99,000. 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:

FabricationAssemblySetupInspectionSpeedboat

5,500

dlh

16,500

dlh

40setups

69

inspections

Bass boat16,500 5,500 290 481

22,000

dlh

22,000

dlh

330

setups

550

inspections

Each product is budgeted for 7,500 units of production for the year.

a. Determine the activity rates for each activity.

Fabricationx direct labor hourAssemblyx direct labor hourSetupx per setupInspectionx per inspection

b. Determine the activity-based factory overhead per unit for each product. Round to the nearest whole dollar.

Speedboatx per unitBass boatx per unit

Need help filling out the questions with the bolded x