The total factory overhead for Bardot Marine Company is budgeted for the year at $578,500, divided into four activities: fabrication, $264,000; assembly, $100,000; setup, $115,500; and inspection, $99,000. 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:

FabricationAssemblySetupInspectionSpeedboat5,500dlh15,000dlh40setups69inspectionsBass boat16,500 5,000 290 481 22,000dlh20,000dlh330setups550inspections

Each product is budgeted for 5,000 units of production for the year.

a. Determine the activity rates for each activity.

Fabrication$fill in the blank 1 per direct labor hourAssembly$fill in the blank 2 per direct labor hourSetup$fill in the blank 3 per setupInspection$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$fill in the blank 5 per unitBass boat$fill in the blank 6 per unit