Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $1,136,500, divided into four activities: fabrication, $560,000; assembly, $216,000; setup, $194,250; and inspection, $166,250. 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 Speedboat 8,750 dlh Assembly 27,000 dih Setup Bass boat 26,250 9,000 63 setups 462 Inspection 109 inspections 766 35,000 dlh 36,000 dlh 525 setups 875 inspections Each product is budgeted for 2,500 units of production for the year. a. Determine the activity rates for each activity. Fabrication per direct labor hour Assembly per direct labor hour Setup S per setup Inspection per inspection b. Determine the activity-based factory overhead per unit for each product, Round to the nearest whole dollar Speedboat per unit Bass boat S per unit