Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $1,186,000, divided in activities: fabrication, $528,000; assembly, 5210,000; setup $242,550; and inspection, $206,250. Bardot Marine manufactures two types of boats: speedboats boats. The activity b e usage quantities for each product by each activity are as follows: Fabrication Assembly Setup Inspection Speedboat 8,250 dth 26,250 dih 59 setups 103 inspections Bet 2 4,750 8,750 33,000 dih 35,000 dih 495 setups 825 inspections Each product is budgeted for 2,500 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 JUU Direct Materials Purchases Budget Pasadena Candle Inc. budgeted production of 785,000 candies for January, Wax is required to produce a candie. Assume 10 ounces of wax is required for each candle. The estimated January 1 wax inventory is 16,000 pounds. The desired January 31 wax inventory is 12,500 pounds. If candle wax costs $1.24 per pound, determine the direct materials purchases budget for January (One pound - 16 ounces. For those boxes in which you must enter subtracted or negative numbers use a minus sign Pasadena Candle Inc. Direct Materials Purchases Budget For the Month Ending January 31 Pounds of wax required for production: Estimated ending inventory, January 31 Total units available 503,125 16,000 Estimated beginning inventory, January 1 Total pounds to be purchased 487,125 1.24 Unit price (per lb.) $604,035 Total direct materials to be purchased in January