Tully Uveread allocation rates. BE 4-3 Activity-based costing: factory overhead costs The total factory overhead for Bardot Marine Company is budgeted for the year at $600,000, Obj. 4 divided into four activities: fabrication, $204,000; assembly, $105,000; setup, $156,000; and inspec- tion, $135,000. 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: Fabrication Assembly Setup Inspection Speedboat 2,000 dih 1,000 dlh 300 setups 1,100 inspections Bass boat 1,000 2,000 100 400 3,000 dlh 3,000 dih 400 setups 1,500 inspections engage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. WCN 02-200-310 Chapter 4 Activity-Based Costing 181 Each product is budgeted for 250 units of production for the year. Determine (a) the activity rates for each activity and (b) the activity-based factory overhead per unit for each product