Manitime Marine Company has total estimated factory overhead for the year of $1,017,800, divided into four activities: fabrication, $375,000; assembly, $172,800; setup, $165,000; and inspection, $305,000. Maritime manufactures two types of boats: a speedboat and a bass boat. The activity-base usage quantities for each product by each activity are as follows: Each product is budgeted for 200 units of production for the year. a. Determine the activity rates for each activity. b. Determine the factory overhead cost per unit for each product, using activity-based costing. If required, round to the nearest cent