Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $1,290, 100, divided into four activities: fabrication, $608,000; assembly, $228,000; setup, $245,100; and inspection, $209,000. 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 Speedboat Bass boat Assembly 28,500 dih 9,500 Inspection 119 inspections 9,500 dlh 28,500 38,000 dth Setup 68 setups 502 831 38,000 dth 570 setups 950 Inspections Each product is budgeted for 5,000 units of production for the year. a. Determine the activity rates for each activity. Fabrication 16 per direct labor hour Assembly 6 per direct labor hour Setup 430 per setup Inspection $ 220 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