Activity-Based Costing Maritime Marine Company has total estimated factory overhead for the year of $954,200, divided into four activities: fabrication, $444,000; assembly, $165,900; setup, $114,800; and inspection, $229,500. 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 800 dih 1,400 din 40 setups 110 inspections Bass boat 2,200 100 400 3,000 dlh 2,100 dlh 140 setups 510 inspections Each product is budgeted for 100 units of production for the year. 700 a. Determine the activity rates for each activity. Fabrication per dlh Assembly Setup per dih per setup per inspection 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