Activity-based costing factory overhead costs The total factory overhead for Cypress Marine Company is budgeted for the year at $904,$00, divided into four activiles: fabrication, $405,000, assembly, $162,000, setup, \$182,250, and inspection, $155,250. 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: Each product is budgeted for 3,500 units of production for the year. b. Determine the activity based factory overhead per unit for each product. Round all per unit answers to the nearest dollar. Speedboats 1 per unit Bass Boats 5 per unit