Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $1,304,650, divided into four activities: fabrication, $666,000; assembly, $252,000; setup, $210,900; and inspection, $175,750. 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 9,250 dlh 27,000 dlh 67 setups 116 inspections Bass boat 27,750 9,000 488 809 37,000 dlh 36,000 din 555 setups 925 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