Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $1,028,250, divided into four activities: fabrication, $434,000; assembly, $168,000; setup, $232,500; and inspection, $193,750. 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: Speedboat Fabrication 7,750 dlh Assembly 21,000 dlh Setup Inspection 56 setups 97 inspections Bass boat 23,250 7,000 409 678 31,000 dlh 28,000 dlh 465 setups 775 inspections Each product is budgeted for 3,000 units of production for the year. a. Determine the activity rates for each activity. Fabrication per direct labor hour Assembly Setup Inspection per direct labor hour per setup per inspection b. Determine the activity-based factory overhead per unit for each product. Round to the nearest whole dollar. Speedboat Bass boat per unit per unit