Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $1,378,800, divided into four activities: fabrication, $720,000; assembly, $288,000; setup, $199,800; and inspection, $171,000. 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: Setup Inspection Fabrication Assembly Speedboat 9,000 dih 27,000 dih 65 setups 113 Inspections Bass boat 27,000 9,000 475 787 36,000 dih 36,000 dih 540 setups 900 inspections Each product is budgeted for 3,000 units of production for the year. a. Determine the activity rates for each activity. Fabrication Assembly Setup Inspection per direct labor hour 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