Present Value of Bonds Payable; Premium Moss Co. issued $680,000 of five-year, 11% bonds, with interest payable semiannually, at a market (effective) interest rate of 10%. Determine the present value of the bonds payable, using the present value tables in Exhibit 5 and Exhibit 7. Round to the nearest dollar. 706,251.5 x Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $847,200, divided into four activities: fabrication, $432,000; assembly, $168,000; setup, $133,200; and inspection, $114,000. 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 6,000 dih 18,000 dlh 43 setups 75 inspections Bass boat 18,000 6,000 317 525 24,000 dlh 24,000 dlh 360 setups 600 inspections Each product is budgeted for 3,500 units of production for the year. a. Determine the activity rates for each activity. Fabrication $ 18 per direct labor hour Assembly 7 per direct labor hour Setup $ 370 per setup Inspection 190 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