The total factory overhead for Cypress Marine Company is budgeted for the year at $933,600, divided into four activities: fabrication, $432,000, assembly, $165,000, setup, $183,600, and inspection, $153,000. 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: Each product is budgeted for 5,000 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 all per unit answers to the nearest dollar. Speedboats $ per unit Bass Boats \$ per unit