Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $1,354,500, divided into four activities: fabrication, $595,000; assembly, $245,000; setup, $278,250; and inspection, $236,250. 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 8,750 dth Setup 63 setups Inspection 109 inspections Speedboat Assembly 26,250 dth 8,750 35,000 dlh Bass boat 462 766 26,250 35,000 dih 525 setups 875 inspections Each product is budgeted for 4,500 units of production for the year. a. Determine the activity rates for each activity Fabrication 17 per direct labor hour Assembly S 7 per direct labor hour Setup 530 per setup Inspection 270 per inspection b. Determine the activity-based factory overhead per unit for each product. Round to the nearest whole dollar Speedboat $ 84.25 X per unit Bass boat per unit