Activity-Based Costing Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $790,550, divided into four activities: fabrication, 5324,000 assembly, $125,000; setup, $186,300, and inspection, $155,250. Bardot Marine manufactures two types of boats: speedboats and bass boats. The activity base usage quantities for each product by ench activity are as follows: Fabrication Assembly Setup Inspection Speedboat 6,750 ch 18,750 din 49 setups 84 Inspections Bass boat 20,250 6,250 356 591 27,000 h 25,000 din 675 inspections Each product is budgeted for 7,500 units of production for the year 405 setups a. Determine the activity rates for each activity Fabrication 12 V per direct labor hour Assembly 5 per direct labor hour Setup 460 per setup Inspection 230 per inspection b. Determine the activity-based factory overhead per unit for each product. Round to the nearest whole dollar Speedboat 1,118.13 X per unit Bass boat 1,118.18 X per unit