The total factory overhead for Cypress Marine Company is budgeted for the year at $$1,171,800,$ divided into four activities: fabrication, $$546,000,$ assembly, $$210,000,$ setup, $$226,800,$ and inspection, $$189,000.$ Cypress Marine manufactures two types of boats: speedboats and bass boats. The activity$-$base usage quantities for each product by each activity are as follows:

$\backslash$table$[[,$Fabrication,Assembly,Setup,Inspection$],[$Speedboat$,10,500dlh,31,500$dih,$76$ setups,$131$ inspections$],[$Bass boat,$31,500,10,500,554,919],[,42,000dlh,42,000dlh,630$ setups,$1,050$ inspections$]]$

Each product is budgeted for $4,500$ units of production for the year.

a$.$ Determine the activity rates for each activity.

$\backslash$table$[[$Fabrication$,$$$,x$ per dlh$],[$Assembly$,$$$,$per dlh$],[$Setup$,$$$,$per setup$],[$Inspection$,$$$,$per inspection$]]$

b$.$ Determine the activity$-$based factory overhead per unit for each product. Round all per unit answers to the nearest dollar.

Speedboats $ per unit

Bass Boats $ per unit