Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $998,000, divided into four activities: fabrication, $520,000; assembly, $192,000; setup, $156,000; and inspection, $130,000. Bardot Marine manufactures two types of boats: speedboats and bass boats. Th activity-base usage quantities for each product by each activity are as follows: Fabrication Speedboat Bass boat 6,500 dih 19,500 Assembly 18,000 dih 6,000 Setup Inspection 47 setups 81 inspections 343 569 26,000 dih 24,000 dih 390 setups 650 inspections Each product is budgeted for 6,000 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