Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $1,038,000, divided into four activities: fabrication, $495,000; assembly, $180,000; setup, $198,000; and inspection, $165,000. 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 8,250 dih 22,500 dih 59 setups 103 inspections Bass boat 24,750 7,500 33,000 din 30,000 dih 495 setups 825 inspections Each product is budgeted for 4,500 units of production for year. 436 722 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