Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $1,133,500, divided into four activities: fabrication, $550,000; assembly, $216,000; setup, $198,750; and inspection, $168,750. 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: Inspection Fabrication Assembly Setup Speedboat 6,250 dih 18,000 dih 45 setups 78 inspections Bass boat 18,750 6,000 330 547 25,000 dih 24,000 dih 375 setups 625 inspections Each product is budgeted for 6,000 units of production for the year. a. Determine the activity rates for each activity. Fabrication per direct labor hour Assembly Setup Inspection 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