Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $965,250, divided into four activities: fabrication, $450,000; assembly, $189,000; setup, $176,250; and inspection, $150,000. 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 6,250 dlh 20,250 dlh 45 setups 78 inspections Bass boat 18,750 6,750 330 547 25,000 dlh 27,000 dlh 375 setups 625 inspections Each product is budgeted for 6,000 units of production for the year. a. Determine the activity rates for each activity. $ per direct labor hour Fabrication Assembly Setup per direct labor hour 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