The Rolling Department of Kraus Steel Company had 5,300 tons in beginning work in process inventory (30% complete) on October 1. During October, 87,500 tons were completed. The ending work in process inventory on October 31 was 4,400 tons (60% complete).

What are the total equivalent units for direct materials for October if materials are added at the beginning of the process?

The total factory overhead for Bardot Marine Company is budgeted for the year at $1,296,900, divided into four activities: fabrication, $680,000; assembly, $248,000; setup, $198,900; and inspection, $170,000. 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	8,500	dlh	23,250	dlh	61	setups	106	inspections
Bass boat	25,500		7,750		449		744
	34,000	dlh	31,000	dlh	510	setups	850	inspections

Each product is budgeted for 3,000 units of production for the year.

a. Determine the activity rates for each activity.

Fabrication
Assembly
Setup
Inspection

b. Determine the activity-based factory overhead per unit for each product. Round to the nearest whole dollar.

Speedboat
Bass boat