The total factory overhead for Bardot Marine Company is budgeted for the year at $927,900, divided into four activities: fabrication, $416,000; assembly, $144,000; setup, $198,900; and inspection, $169,000. 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	6,500	dlh	18,000	dlh	47	setups	81	inspections
Bass boat	19,500		6,000		343		569
	26,000	dlh	24,000	dlh	390	setups	650	inspections

Each product is budgeted for 5,000 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