The total factory overhead for Bardot Marine Company is budgeted for the year at $713,400, divided into four activities: fabrication, $336,000; assembly, $138,000; setup, $129,150; and inspection, $110,250. 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	5,250	dlh	17,250	dlh	38	setups	66	inspections
Bass boat	15,750		5,750		277		459
	21,000	dlh	23,000	dlh	315	setups	525	inspections

Each product is budgeted for 4,500 units of production for the year.

a. Determine the activity rates for each activity.

Fabrication	$fill in the blank 1 per direct labor hour
Assembly	$fill in the blank 2 per direct labor hour
Setup	$fill in the blank 3 per setup
Inspection	$fill in the blank 4 per inspection

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

Speedboat	$fill in the blank 5 per unit
Bass boat	$fill in the blank 6 per unit