Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $803,700, divided into four activities: fabrication, $396,000; assembly, $153,000; setup, $137,700; and inspection, $117,000. 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 4,500 dlh 12,750 dlh 32 setups 56 inspections Bass boat 13,500 4,250 238 394 18,000 dlh 17,000 dlh 270 setups 450 inspections Each product is budgeted for 4,500 units of production for the year. a. Determine the activity rates for each activity. Fabrication $ 22 per direct labor hour Assembly $ 9 per direct labor hour Setup $ 510 per setup Inspection $ 260 per inspection b. Determine the activity-based factory overhead per unit for each product. Round to the nearest whole dollar. Speedboat 55 X per unit Bass boat 124.24 X per unit