Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $1,549,100, divided into four activities: fabrication, $714,000; assembly, $287,000; setup, $296,100; and inspection, $252,000. 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: Speedboat Fabrication 10,500 dih Bass boat 31,500 Assembly 30,750 dih 10,250 Setup Inspection 76 setups 5541 131 inspections 919 42,000 dih 41,000 dlh 630 setups 1,050 inspections Each product is budgeted for 4,000 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