Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $1,526,850, divided into four activities: fabrication, $740,000; assembly, $304,000; setup, $260,850; and inspection, $222,000. 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 9,250 dlh Assembly 28,500 dlh Setup Inspection 67 setups 116 inspections Bass boat 27,750 9,500 488 809 37,000 dlh 38,000 dlh 555 setups 925 inspections Each product is budgeted for 6,500 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