Obj. 4 is budgeted for the year at $600,000 r ow divided into four activities: fabrication, $204,000; assembly, $105,000; setup, $156,000; and in- BE 4-3 Activity-based costing: factory overhead costs The total factory overhead for Bardot Marine Company spection, $135,000. Bardot Marine manufactures two types of boats: speedboats an The activity-base usage quantities for each product by each activity are as follows: Assembly 1,000 dlh 2,000 3,000 dlh Fabrication Setup Inspection 300 setups 100 1,100 inspections Speedboat Bass boat 2,000 dlh 1,000 400 3,000 dh 3,000 dh 400 setups 400 setups 1,500 inspections Each product is budgeted for 250 units of production for the year. Determine (A) the activity rates for each activity and (B) the activity-based factory overhead per unit for each product