Activity-Based Costing Maritime Marine Company has total estimated factory overhead for the year of $1,097,600, divided into four activities: fabrication, $435,600; assembly, $201,600; setup, $148,400; and inspection, $312,000. Maritime 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 1,100 din 1,700 dih 40 setups 120 inspections Bass boat 2 ,200 1,100 100 400 3,300 dih 2,800 dih 140 setups 520 inspections Each product is budgeted for 100 units of production for the year. a. Determine the activity rates for each activity. per din Fabrication Assembly per din s per setup Setup Inspection per inspection b. Determine the factory overhead cost per unit activity-based costing. If required, round to the nearest cent. Speedboat Bass boat