Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $1,293,950, divided into four activities: fabrication, $682,000; assembly, $28 setup, $176,700; and inspection, $147,250. Bardot Marine manufactures two types of boats: speedboats and bass boats. The activity-base usage quantities for product by each activity are as follows: Fabrication Setup 7,750 dih 56 setups Speedboat Bass boat Assembly 24,000 din 8,000 32,000 dih Inspection 97 Inspections 678 23,250 409 31,000 dih 465 setups 775 inspections Each product is budgeted for 4,000 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