The total factory overhead for Bardot Marine Company is budgeted for the year at $1,185,600, divided into four activities: fabrication, $540,000; assembly, $210,000; Changing the characteristics of a machine to produce a different product.setup, $237,600; and inspection, $198,000. Bardot Marine manufactures two types of boats: speedboats and bass boats. The A measure of activity that is related to changes in cost. Used in analyzing and classifying cost behavior.activity-base usage quantities for each product by each activity are as follows:

	Fabrication		Assembly		Setup		Inspection
Speedboat	9,000	dlh	26,250	dlh	65	setups	113	inspections
Bass boat	27,000		8,750		475		787
	36,000	dlh	35,000	dlh	540	setups	900	inspections

Each product is budgeted for 2,500 units of production for the year.

a. Determine the The cost of an activity per unit of activity base, determined by dividing the activity cost pool by the activity base.activity rates for each activity.

Fabrication	$ per direct labor hour
Assembly	$ per direct labor hour
Setup	$ per setup
Inspection	$ 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