Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $555,800, divided into four activities: fabrication, $216,000; assembly, $95,000; setup, $132,300; and inspection, $112,500. 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 4,500 dlh 14,250 dih 32 setups 56 inspections Bass boat 13,500 4,750 238 394 18,000 dlh 19,000 dlh 270 setups 450 inspections Each product is budgeted for 5,500 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