Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $600,000, divided into four activities: fabrication, $204,000; assembly, $105,000; setup, $156,000; and inspection, $135,000. 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: Assembly Setup Fabrication Inspection Speedboat 2,000 dih 1,000 dih 300 setups 1,100 inspections Bass boat 1,000 2,000 100 400 3,000 dih 3,000 dih 400 setups 1,500 inspections Each product is budgeted for 250 units of production for the year. a. Determine the activity rates for each activity. Fabrication: Assembly Setup Inspection per dih per dih per setup per inspection b. Determine the activity-based factory overhead per unit for each product. Speed Boats per unit Bass Boats per unit