Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $782,400, divided into four activities: fabrication, $380,000; assembly, $144,000; setup, $139,650; and inspection, $118,750. 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: Fabrication Speedboat 4,750 dlh Assembly 13,500 dih Setup Inspection 34 setups 59 Inspections Bass boat 14,250 4,500 251 416 19,000 dih 18,000 dih 285 setups 475 Inspections Each product is budgeted for 5,500 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