Calculator Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $1,165,750, divided into four activities: fabrication, $525,000; assembly, $198,000; setup, $241,500; and inspection, $201,250. 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: Fabrication Assembly Setup Inspection Speedboat 8,750 dih 24,750 dlh 63 setups 109 inspections Bass boat 26,250 8.250 462 766 35,000 dih 33,000 dih 525 setups 875 Inspections Each product is budgeted for 3,000 units of production for the year. a. Determine the activity rates for each activity. Fabrication S Assembly $ 15 per direct labor hour 6 per direct labor hour 460 per setup Setup Inspection $ 230 per inspection b. Determine the activity-based factory overhead per unit for each product. Round to the nearest whole dollar Speedboat Bass boat 111.27 per unit 277.32 per unit