The total factory overhead for Aqua-Sport Marine Company is budgeted for the year at $900,000, divided into four activity pools: fabrication, $330,000; assembly, $180,000; setup, $140,000; and inspection, $250,000. Aqua-Sport manufactures two types of boats: a speedboat and bass boat. The activity-base usage quantities for each product by each activity are as follows:

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 eachproduct.

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Fabrication Assembly 1,500 dlh 1,000 2,500 dlh Setup Inspection 100 inspections 400 500 inspections Speedboat Bass boat 1,000 dlh 1,500 50 setups 90 140 setups