Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $1,059,650, divided into four activities: fabrication, $513,000; assembly, $224,000; setup, $174,150; and inspection, $148,500, 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 6,750 din 21,000 dih 49 setups 84 inspections 20,250 7,000 356 591 27,000 din 28,000 din 675 inspections Each product is budgeted for 5,000 units of production for the year. Bass boat 405 setups 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