The total factory overhead for Bardot Marine Company is budgeted for the year at $389,250, divided into two departments: Fabrication, $177,750, and Assembly, $211,500. Bardot Marine manufactures two types of boats: speedboats and bass boats. The speedboats require one direct labor hour in Fabrication and three direct labor hours in Assembly. The bass boats require one direct labor hour in Fabrication an one direct labor hour in Assembly. Each product is budgeted for 4,500 units of production for the year. If required, round all per unit answers to the nearest cent.