Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $1,275,600, divided into four activities: fabrication, $640,000; assembly, $280,000; setup. $188,100: and inspection, $161,500. 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: Inspection Speedboat Bass boat Fabrication 9,500 dih 28,500 38,000 dlh. Assembly 30,000 dih 10,000 40,000 dib Setup 68 setups 502 119 Inspections 831 570 setups 950 inspections Each product is budgeted for 4,500 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 Der setup per inspection b. Determine the activity based factory overhead per unit for each product. Round to the nearest whole dollar. Speedboat Bass bot per unit per unit