1. Activity-Based Costing: Factory Overhead Costs

   The total factory overhead for Bardot Marine Company is budgeted for the year at $1,456,200, divided into four activities: fabrication, $792,000; assembly, $333,000; setup, $178,200; and inspection, $153,000. 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	9,000	dlh	27,750	dlh	65	setups	113	inspections
   Bass boat	27,000		9,250		475		787
   	36,000	dlh	37,000	dlh	540	setups	900	inspections

   Each product is budgeted for 2,500 units of production for the year.

   a. Determine the activity rates for each activity.

   Fabrication
   Assembly
   Setup
   Inspection

   b. Determine the activity-based factory overhead per unit for each product. Round to the nearest whole dollar.

   Speedboat
   Bass boat