Activity-Based Costing Maritime Marine Company has total estimated factory overhead for the year of $1,065,400, divided into four activities: fabrication, $497,000; assembly, $183,600; setup, $114,800; and inspection, $270,000. 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: Speedboat Fabrication 1,200 dlh Assembly 1,700 dlh Setup 30 setups Inspection 100 inspections Bass boat 2,300 1,000 110 500 3,500 dih 2,700 dlh 140 setups 600 inspections Each product is budgeted for 200 units of production for the year. a. Determine the activity rates for each activity. Fabrication Assembly Setup Inspection per dlh 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