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The total factory overhead for Cypress Marine Company is budgeted for the year at $620,700, divided into four activities: fabrication, $252,000, assembly, $114,000, setup, $137,700, and inspection, $117,000. 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: Each product is budgeted for 3,500 units of production for the year. a, Determine the activity rates for each activity. b. Determine the activity-based factory overhead per unit for each product. Round all per unit answers to the nearest dollar