Activity:Based Costing Maritime Marine Company has total estimated factory overhead for the vear of $894,900, divided into four atctivities: fabrication, $348,300 : assembly $187,200; setup; $134,400; and inspection, $225,000. Maritime manufactures two types of boats; a speedboat and a basc boat. The activity base usage quantitics for each product by each activity are as follows: Each product is budgeted for 100 units of production for the year. a. Determine the activity rates for each activity