Activity-Based Costing Mainline Marine Company has total estimated factory overhead for the year of $967,900, divided into four activities: fabrication, $397,600; assembly, $175,500; setup, $100,800; and inspection, $294,000. Mainline manufactures two types of boats: a speedboat and a bass boat. The activity-base usage quantities for each product by each activity are as follows: Fabrication Assembly Setup Inspection Speedboat 800 dlh 1,600 dlh 40 setups 90 inspections Bass boat 2,000 1,100 80 400 2,800 dlh 2,700 dlh 120 setups 490 inspections Each product is budgeted for 100 units of production for the year. a. Determine the activity rates for each activity. Fabrication $ 142 per dlh Assembly 65 per dlh Setup 840 per setup Inspection 600 per inspection b. Determine the factory overhead cost per unit for each product, using activity-based costing. If required, round to the nearest cent. Speedboat $ 763 Bass boat $ 1,657 X