The total factory overhead for Bardot Marine Company is budgeted for the vear 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: Each product is budgeted for 250 units of production for the vear. Determine (a) the activity rates for each activity and (b) the activity-based factory overhead per unit for each product