The total factory overhead for Bardot Marine Company is budgeted for the year at $1,400,400, divided into four activities: fabrication, $588,000; assembly, $258,000; setup, $302,400; and inspection, $252,000. 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	10,500	dlh	32,250	dlh	76	setups	131	inspections
Bass boat	31,500		10,750		554		919
	42,000	dlh	43,000	dlh	630	setups	1,050	inspections

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

a. Determine the activity rates for each activity.

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