The Turtle Company has total estimated factory overhead for the year of $1,200,000, divided into four activities: fabrication, $600,000; assembly, $240,000; setup, $200,000; and materials handling, $160,000. Turtle manufactures two products, Boogie Boards and Surf Boards. The activity-base usage quantities for each product by each activity are as follows:

		Fabrication		Assembly		Setup		Materials Handling
Boogie Boards		10,000 dlh		30,000 dlh		60 setups		100 moves
Surf Boards		30,000		10,000		440		700
		40,000 dlh		40,000 dlh		500 setups		800 moves

Each product is budgeted for 10,000 units of production for the year. Determine the following:

a. The activity rates for each activity.

Fabrication	$ per dlh.
Assembly	$ per dlh.
Setup	$ per setup.
Materials Handling	$ per move.

b. The factory overhead cost per unit for each product using activity-based costing. Round your answers to two decimal places.

Factory overhead per unit for Boogie Board	$
Factory overhead per unit for Surf Board	$