Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $1,273,100, divided into four activities: fabrication $612,000; assembly, $231,000: setup, $234,600; and inspection, $195,500. Bardot Marine manufactures two types of boats: speedboats and bass boats. The achity-base usage quantities for each product by each activity are as follows: Fabrication Speedboat 8,500 dih Bass boat 25.500 34.000 din Assembly 24.750 dlh 8,250 33.000 dh Setup Inspection 61 setups 106 inspections 449 744 510 setups 850 inspections Each product is budgeted for 5,000 units of production for the year a. Determine the activity rates for each activity. Fabrication Assembly Setup per direct labor hour $ per direct labor hour per setup Inspection per inspection b. Determine the activity-based factory overhead per unit for each product. Round to the nearest whole dollar. per unit Speedboat Bass boat per unit