Maritime Marine Company has total estimated factory overhead for the year of $984,000, divided into four activities: fabrication, $411,800; assembly, $194,400; setup, $172,800; and inspection, $205,000. 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:

	Fabrication		Assembly		Setup		Inspection
Speedboat	1,000 dhl		1,700 dhl		60 setups		110 inspections
Bass boat	1,900		1,000		100		300
	2,900 dhl		2,700 dhl		160 setups		410 inspections

Each product is budgeted for 200 units of production for the year.

a. Determine the activity rates for each activity.

Fabrication	_____________
Assembly	_____________
Setup	_____________
Inspection	_____________

b. Determine the factory overhead cost per unit for each product, using activity-based costing. If required, round to the nearest cent.

Speedboat	____________
Bass boat	____________