Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $978,600, divided into four activities: fabrication, $426,000; assembly $145,000; setup. $225,600; and inspection, $192,000. 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 Assembly Setup Inspection Speedboat 8.000 dih 21.750 din 58 setups 100 inspections Bass boat 24,000 7.250 422 700 32.000 din 29,000 din 800 inspections Each product is budgeted for 6,000 units of production for the year, a. Determine the states for each activity 480 setups Fabrication per direct labor hour Assembly Der direct labor hour Setup persetup Inspection Der inspection b. Determine the activity-based factory overhead per unit for each product Round to the nearest while dollar Speedboat per unit Bass boat per unit