BOOK Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $903,800, divided into four activities: fabrication, $364,000; assembly, $168,000; setup, $202,800; and inspection, $169,000. Bardot Marine manufactures two types of boats: speedboats and bass boats. The activity-base usage quantities for each product by each activity are as follows: Inspection 81 Inspections Fabrication Assembly Setup Speedboat Bass boat 6,500 dih 19,500 26,000 dih 21,000 dihi 7,000 28,000 dih 47 setups 343 569 390 setups 650 inspections Each product is budgeted for 6,500 units of production for the year. a. Determine the activity rates for each activity. Fabrication 14 per direct labor hour Assembly 6 per direct labor hour Setup 520 per setup 260 per inspection Inspection b. Determine the activity-based factory overhead per unit for each product. Round to the nearest whole dollar. Speedboat Bass boat 39 X per unit 98 X per unit Foodbook