Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $1,251,000, divided into four activities: fabrication, $665,000; assembly, $264,000; setup, $173,250; and inspection, $148,750. 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: Speedboat Bass boat Fabrication 8,750 dlh Assembly Setup 24,750 dlh 63 setups Inspection 109 inspections 26,250 8,250 462 766 35,000 dlh 33,000 dlh 525 setups 875 inspections Each product is budgeted for 4,500 units of production for the year. a. Determine the activity rates for each activity. Fabrication $ < per direct labor hour Assembly $ per direct labor hour $ per setup Setup Inspection 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