Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $871,000, divided into four activities: fabrication, $420,000; assembly, $168,000; setup, $153,000; and inspection, $130,000. 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 5,000 dih Assembly 15,750 dih Setup Inspection 36 setups 63 inspections Bass boat 15,000 5,250 264 437 20,000 dih 21,000 dih 300 setups 500 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 Inspection 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