The total factory overhead for Bardot Marine Company is budgeted for the year at $$799,050,$ divided into four activities: fabrication, $$378,000$; assembly, $$147,000$;

setup, $$148,050$; and inspection, $$126,000.$ 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 $7,500$ 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.

Speedboat $$,x$ per unit

Bass boat $,$&$,x$ per unit