ME ROW ob, 3 The total factory overhead for Bardot Marine Company is budgeted for the year at $600,000 divided Into two departments: Fabrication, $420,000, and Assembly, $180,000. Bardot Marine manufactures two types of boats: speedboats and bass boats. The speedboats require 8 direct labor hours in Fab- rication and 4 direct labor hours in Assembly. The bass boats require 4 direct labor hours in Fabri- cation and 8 direct labor hours in Assembly. Each product is budgeted for 250 units of production for the year. Determine (a) the total number of budgeted direct labor hours for the year in each department, (b) the departmental factory overhead rates for both depan overhead located pecunit force podu partment factory overhead allocation rates To the factory ON ME NOW BE 18-3 Activity-based costing: factory overhead costs Obj. 4 The total factory overhead for Bardot Marine Company is budgeted for the year at $600,000, divided into four activities: fabrication, $204,000; assembly, $105,000; setup, $156,000; and inspec- tion, $135,000. Bardot Marine manufactures two types of boats: speedboats and bass boats. The activity-base usage quantities for each product by each activity are as follows: Fabrication Assembly Setup Inspection Speedboat 2.000 dih 1,000 dih 300 setups 1,100 Inspections Bass boat 1,000 2,000 100 400 3,000 dih 3,000 dlh 400 setups 1,500 inspections Chapter 18 Activity Based Costing 927 Each product is budgeted for 250 units of production for the year. Determine the activity rates for each activity and (b) the activity-based factory overhead per unit for each product