Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $1,504,200, divided into four activities: fabrication, $697,000; assembly, $266,000; setup, $295,200; and inspection, $246,000. 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 Assembly Setup Inspection Speedboat Bass boat 10,250 dlh 28,500 dlh 74 setups 128 inspections 30,750 9,500 541 897 41,000 dlh 38,000 dlh 615 setups 1,025 inspections Each product is budgeted for 7,000 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 per setup Inspection $ per inspection b. Determine the activity-based factory overhead per unit for each product. Round to the nearest whole dollar. Speedboat per unit Bass boat per unit