Problem 3-Activity-based costing: factory overhead costs The total factory overhead for Bardot Marine Company is budgeted for the year at $1,369,800, divided into four activities: fabrication, $704,000; assembly, $261,000; setup, $220,800; and inspection, $184,000. 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: Product Fabrication Assembly Setup Inspection Speedboat 8,000 dlh 21,750 dlh 58 100 setups inspections 24,000 dlh 7,250 dlh 422 700 Bass boat setups inspections Total 32,000 dlh 29,000 480 dlh 800 setups inspections Each product is budgeted for 5,500 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. Round to the nearest $. Show how you computed your answers.