Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $1,677,450, divided into four activities: fabrication, $858,000; assembly, $369,000; setup, $245,700; and inspection, $204,750. 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: Assembly 30,750 dih Inspection 122 inspections Speedboat Fabrication 9,750 dlh 29,250 39,000 dih Setup 7 0 setups 515 585 setups Bass boat 10,250 853 41,000 dlh 975 inspections Each product is budgeted for 3,000 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. $0 Speedboat Bass boat per unit per unit