Maritime Marine Company has total estimated factory overhead for the year of $1,015,700, divided into four activities: fabrication, $394,400; assembly, $184,800; setup, $156,000; and inspection, $280,500. 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: Each product is budgeted for 200 units of production for the year