Activity-based costing: factory overhead costs The total factory overhead for Cypress Marine Company is budgeted for the year at $900,000, divided into four activities: fabrication, $240,000, assembly, $128,000, setup, $160,000, and inspection, $372,000. Cypress Marine manufactures two types of boats: speedboats and bass boats. The activity-base usage quantities for each product by each activity are as follows: Speedboat Bass boat Fabrication Assembly Setup Fabrication 2,800 dlh 2,000 4,800 dlh Inspection Assembly 1,200 dlh 2,000 3,200 dlh Each product is budgeted for 400 units of production for the year. a. Determine the activity rates for each activity. per dlh per dlh Setup 300 setups per unit 100 400 setups Inspection 1,100 inspections 400 per setup per inspection b. Determine the activity-based factory overhead per unit for each product. Speedboats $ per unit Bass Boats $ 1,500 inspections

Activity-based costing: factory overhead costs The total factory overhead for Cypress Marine Company is budgeted for the year at $900,000, divided into four activities: fabrication, $240,000, assembly, $128,000, setup, 5160,000 , and inspection, $372,000. Cypress Marine manufoctures two types of boats: specoboats and bass boats. The activity-base usage cuantses for each product by each activity are as follows: Each product is budgeted for 400 units of production for the year. a. Determine the adivity rates for each activity. b. Determine the activity-based foctory overhead per unit for each product. speedboats s per unit Bass Boats per unit