Activity-Based Costing Maritime Marine Company has total estimated factory overhead for the year of $907,600, divided into four activities: fabrication, $364,000; assembly, $184,600; setup, $135,000; and inspection, $224,000. 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 Speedboat 1,000 dih 1,500 dih Setup 30 setups Inspection 110 inspections Bass boat 1,800 1,100 120 450 2,600 dih 150 setups 560 inspections 2,800 dih Each product is budgeted for 100 units of production for the year. a. Determine the activity rates for each activity. Fabrication per dih Assembly Setup Inspection per dlh per setup 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 Bass boat