The total factory overhead for Bardot Marine Company is budgeted for the year at $647,600, divided into four activities: fabrication, $252,000; assembly, $110,000; setup, $154,350; and inspection, $131,250. 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 5,500 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. SpeedboatBassboat$$perunitperunit