The total factory overhead for Bardot Marine Company is budgeted for the year at $600,000, divided into four activities: fabrication, $204,000; assembly, $105,000; setup, $156,000; and inspection, $135,000. 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	2,000	dlh	1,000	dlh	300	setups	1,100	inspections
Bass boat	1,000		2,000		100		400
	3,000	dlh	3,000	dlh	400	setups	1,500	inspections

Each product is budgeted for 250 units of production for the year.

a. Determine the activity rates for each activity.

Fabrication	$fill in the blank 1 per dlh
Assembly	$fill in the blank 2 per dlh
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.

Speedboats	$fill in the blank 5 per unit
Bass Boats	$fill in the blank 6 per unit