Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $709,400, divided into four activities: fabrication, $357,000; assembly, $128,000; setup, $122,400; and inspection, $102,000. 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: Fabrication Assembly Setup Inspection Speedboat 4,250 dlh 12,000 dlh 31 setups 53 inspections Bass boat 12,750 4,000 224 372 17,000 dlh 16,000 dlh 255 setups 425 inspections Each product is budgeted for 6,500 units of production for the year. a. Determine the activity rates for each activity. Fabrication $fill in the blank 1 21 per direct labor hour Assembly $fill in the blank 2 8 per direct labor hour Setup $fill in the blank 3 480 per setup Inspection $fill in the blank 4 240 per inspection b. Determine the activity-based factory overhead per unit for each product. Round to the nearest whole dollar. Speedboat $fill in the blank 5 per unit Bass boat $fill in the blank 6 per unit

Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $709,400, divided into four activities: fabrication, $357,000; assembly, $128,000; setup, $122,400; and inspection, $102,000. 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 Assembly Setup Inspection 255 setups Each product is budgeted for 6,500 units of production for the year. a. Determine the activity rates for each activity. Speedboat Fabrication 4,250 dlh $ Bass boat 12,750 17,000 dlh Assembly Setup 12,000 dlh 4,000 16,000 dlh 31 setups 224 8 21 per direct labor hour per direct labor hour 480 per setup 240 per inspection b. Determine the activity-based factory overhead per unit for each product. Round to the nearest whole dollar. per unit per unit Inspection 53 inspections 372 425 inspections