Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $740,400, divided into four activities: fabrication, $342,000; assembly, $140,000; setup, $139,650; and inspection, $118,750. 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 Assembly Setup Inspection 4,750 dlh 15,000 dlh 34 setups 59 inspections 14,250 5,000 251 416 19,000 dlh 20,000 dlh 285 setups 475 inspections Each product is budgeted for 5,000 units of production for the year. a. Determine the activity rates for each activity. Fabrication $204,000 X per direct labor hour Assembly $ 105,000 X per direct labor hour Setup 156,000 X per setup Inspection $ 135,000 X per inspection b. Determine the activity-based factory overhead per unit for each product. Round to the nearest whole dollar. Speedboat 250 X per unit Bass boat 250 X per unit