Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $720,800, divided into four activities: fabrication, $374,000; assembly, $153,000; setup, $104,550; and inspection, $89,250. 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 4,250 dih 12,750 dlh 31 setups 53 inspections Bass boat 12,750 4,250 224 372 17,000 din 17,000 dih 255 setups 425 inspections Each product is budgeted for 6,500 units of production for the year. a. Determine the activity rates for each activity. Fabrication per direct labor hour Assembly $ per direct labor hour Setup $ 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