Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $1,318,000, divided into four activities: fabrication, $520,000; assembly, $210,000; setup, $318,000; and inspection, $270,000. 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 Bass boat Fabrication 10,000 dlh. 30,000 Assembly 31,500 dlh. 10,500 Setup Inspection 72 setups 125 Inspections 528 875 40,000 dih 42,000 dlh 600 setups 1,000 inspections Each product is budgeted for 7,000 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