Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $1,055,800, divided into four activities: fabrication, $507,000; assembly, $190,000; setup, $193,050; and inspection, $165,750. 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 Inspection T....!!! Speedboat Bass boat Assembly Setup 9,750 dih 29,250 39,000 dih 28,500 dih 9,500 38,000 dih 70 setups 515 122 inspections 853 585 setups 975 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 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