Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $570,000, divided into four activities: fabrication, $260,000; assembly. $90,000; setup, $120,000; and inspection, $100,000. 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 ass boat 5,000 dih 15,000 Assembly 13,500 dih 4,500 Setup Inspection 36 setups 63 Inspections 264 437 20,000 dih 18,000 dth 300 setups 500 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 Setup Inspection 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