Fabrication Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $1,720,800, divided into four activities: fabrication, $882,000; assembly, $360,000; setup, $258,300; and inspection, $220,500. 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: Assembly Setup Inspection Speedboat 10,500 dih 33,750 dih 76 setups 131 Inspections 31,500 11,250 554 42,000 dih 45,000 dih 1,050 Inspections Each product is budgeted for 3,000 units of production for the year. a. Determine the activity rates for each activity per direct labor hour Bass boat 919 630 setups Fabrication Assembly per direct labor hout Setup $ per setup Inspection per inspection b. Determine the activity based factory overhead per unit for each product. Round to the nearest whole dollar Speedboat per unit Bass boat per unit