Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $1,327,750, divided into four activities: fabrication, $703,000; assembly, $264,000; setup, $194,250; and inspection, $166,500. 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 Assembly Setup Fabrication 9,250 dih 24,750 dlh 67 setups 8,250 Inspection 116 inspections FE 27,750 37,000 dih 488 809 33,000 dih 555 setups 925 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 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 boot per unit per unit