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 Surf Boards 10,000 dih 30,000 40,000 dlh 30,000 dlh 10,000 4 0,000 dlh 60 setups 440 100 moves 700 800 moves 500 setups Each product is budgeted for 10,000 units of production for the year. Determine the following: a. The activity rates for each activity. Setup Fabrication per dih. Assembly per din. 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