The total factory overhead for Bardot Marine Company is budgeted for the year at $1,059,900, divided into four activities: fabrication, $528,000; assembly, $192,000; setup, $183,150; and inspection, $156,750. 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	8,250	dlh	24,000	dlh	59	setups	103	inspections
Bass boat	24,750		8,000		436		722
	33,000	dlh	32,000	dlh	495	setups	825	inspections

Each product is budgeted for 6,500 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