Maritime Marine Company has total estimated factory overhead for the year of $975,700, divided into four activities: fabrication, $458,800; assembly, $170,400; setup, $144,000; and inspection, $202,500. 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	800	dlh	1,500	dlh	60	setups	100	inspections
Bass boat	2,300		900		100		350
	3,100	dlh	2,400	dlh	160	setups	450	inspections

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

a. Determine the activity rates for each activity.

Fabrication	$fill in the blank 1 per dlh
Assembly	$fill in the blank 2 per dlh
Setup	$fill in the blank 3 per setup
Inspection	$fill in the blank 4 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	$fill in the blank 5
Bass boat	$fill in the blank 6