The total factory overhead for Bardot Marine Company is budgeted for the year at $1,726,700, divided into four activities: fabrication, $820,000; assembly, $304,000; setup, $325,950; and inspection, $276,750. 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 10,250 dlh 28,500 dlh 74 setups 128 inspections Bass boat 30,750 9,500 541 897 41,00