The total factory overhead for Bardot Marine Company is budgeted for the year at $ 600,000, divided into four activities: fabrication, $ 204,000; assembly, $ 105,000; setup, $ 156,000; and inspection, $ 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:

Each product is budgeted for 250 units of production for the year. Determine
(a) The activity rates for each activity
(b) The activity-based factory overhead per unit for eachproduct.

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FabricationAssembly Setup 1,000 dlh 2,000 8,000 dlh 4s 500inspections Inspection Speedboat Bass boat 2,000 dlh 1,000 3,000 dlh 300 setups 1100inspections 100 400