Maritime Marine Company has total estimated factory overhead for the year of $1,009,500, divided into four activities: fabrication, $432,000; assembly, $179,400; setup, $132,600; and inspection, $265,500. 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 1,100 dlh 1,700 dlh 40 setups 90 inspections Bass boat 1,900 900 90 500 3,000 dlh 2,600 dlh 130 setups 590 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