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 9,500 dih Assembly 28,500 dih Setup 68 setups 502 Inspection 119 inspections Speedboat Bass boat 28,500 9,500 831 38,000 din 38,000 dlh 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 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