The total factory overhead for Maritime 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. Maritime 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 each product.

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Fabrication Setup Inspection Assembly 1,000 dlh 2,000 3,000 dlh 2,000 dlh 1,000 3,000 dlh 1,100 inspections 400 1,500 inspections Speedboat Bass boat 300 setups 100 400 setups