Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $1,372,800, divided into four activities: fabrication, $672,000; assembly, $248,000; setup, $244,800; and inspection, $208,000. 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 8,000 dlh 23,250 dih 58 setups 100 inspections Bass boat 24,000 7,750 422 700 32,000 dih 31,000 dih 480 setups 800 inspections Each product is budgeted for 4,500 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