The total factory overhead for Bardot Marine Company is budgeted for the year at $1,308,800, divided into four activities: fabrication, $704,000; assembly, $288,000; setup, $172,800; and inspection, $144,000. 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	8,000	dlh	24,000	dlh	58	setups	100	inspections
Bass boat	24,000		8,000		422		700
	32,000	dlh	32,000	dlh	480	setups	800	inspections

Each product is budgeted for 4,000 units of production for the year.

a. Determine the activity rates for each activity.

Fabrication
Assembly
Setup
Inspection

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

Speedboat
Bass boat