Multiple Production Department Factory Overhead Rates The total factory overhead for Bardot Marine Company is budgeted for the year at $671.000, divided into two departments: Fabrication, $533,500, and Assembly $137.500. Bardot Marine manufactures two types of boats: speedboats and bass boats. The speedboats require two direct labor hours in Fabrication and one direct labor hour in Assembly. The bass boats require two direct labor hours in Fabrication and one direct labor hour in Assembly. Each product is budgeted for 5,500 units of production for the year. when required, round all per unit answers to the nearest cent. a. Determine the total number of budgeted direct labor hours for the year in each department, Fabrication direct labor hours Assembly direct labor hours b. Determine the departmental factory overhead rates for both departments Fabrication $ per dih Assembly per dih Determine the factory overhead allocated per unit for each product using the department factory overhead allocation rates, Speedboat: per unit Bass boat: per unit Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $1,213,900, divided into four activities: fabrication, $574,000; assembly, $234.000; setup. $221,400; and inspection, $184,500. 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 29,250 dih Setup 74 setups Speedboat Bass boat 10,250 din Inspection 128 inspections 897 30.750 541 9,750 39,000 din 41,000 din 615 setups 1025 inspections Each product is budgeted for 3,000 units of production for the year. a. Determine the activity rates for each activity. Fabrication per direct labor hour Assembly $ per direct labor hour Setup $ per setup Inspection $ per inspection b. Determine the activity-based factory overhead per unit for each product. Round to the nearest whole dollar. Speedboat $ per unit Bass boat per unit