Activity-based costing factory overhead costs The total factory overhead for Cypress Marine Company is budgeted for the year at $1,142,600, divided into four activities: fabrication, $468,000, assembly, $185,000, setup, $264,600, and inspection, $225,000, Cypress Marine manufactures two types of boats: speedboats and bass boats. The activity-base usage quantities for each product by each activity are as follows: Setup Fabrication Assembly Inspection Speedboat 9,000 dih 27,750 dih 65 setups 113 inspections Bass boat 27,000 9,250 475 787 36,000 dih 37,000 dih 540 setups 900 inspections Each product is budgeted for 6,000 units of production for the year. a. Determine the activity rates for each activity. Fabrication Assembly 13 per dih 5 per dih Setup Inspection 490 per setup 25 X per inspection b. Determine the activity-based factory overhead per unit for each product. Round all per unit answers to the nearest dollar. Speedboats $ Bass Boats $ per unit per unit