Activity-based costing:factory overhead costs The total factory overhead for Cypress Marine Company is budgeted for the year at $1,123,500, divided into four activities: fabrication, $550,000, assembly, $216,000, setup, $195,000, and inspection, $162,500. Cypress Marine manufactures two types of boats: speedboats and bass boats. The activity-base usage quantities for each product by each activity are as follows: Fabrication Assembly Speedboat Bass boat 6,250 dih 18,750 25,000 dih 18,000 dih 6,000 24,000 dih Setup 45 setups 330 Inspection 78 inspections 547 375 setups 625 inspections Each product is budgeted for 6,000 units of production for the year a. Determine the activity rates for each activity. Fabrication Assembly per dih Setup Inspection per dih per setup per inspection b. Determine the activity-based factory overhead per unit for each product. Round all per unit answers to the nearest dollar. Speedboats : Bass Boats per unit per unit