Maritime Marine Company has total estimated factory overhead for the year of $886,300, divided into four activities: fabrication, $387,500; assembly, $200,200; setup, $94,600; and inspection, $204,000. 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: Assembly 1,600 dih Setup Fabrication Speedboat Bass boat 1,200 dih 1,900 30 setups Inspection 110 inspections 1,000 80 400 3,100 dih 2,600 dih 110 setups 510 inspections Each product is budgeted for 100 units of production for the year. a. Determine the activity rates for each activity. Fabrication Assembly per dih Setup Inspection per dih per setup per 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