Activity$-$based costing:factory overhead costs

The total factory overhead for Cypress Marine Company is budgeted for the year at $$1,600,900,$ divided into four activities: fabrication, $$777,000,$ assembly, $$280,000,$ setup, $$294,150,$ and inspection, $$249,750.$ Cypress Marine manufactures two types of boats: speedboats and bass boats. The activity$-$base usage quantities for each product by each activity are as follows:

$\backslash$table$[[,$Fabrication,Assembly,Setup,Inspection$],[$Speedboat$,9,250dlh,26,250dlh,67$ setups,$116$ inspections$],[$Bass boat,$27,750,8,750,488,809],[,37,000dlh,35,000dlh,555$ setups,$925$ inspections$]]$

Each product is budgeted for $7,000$ units of production for the year.

a$.$ Determine the activity rates for each activity.

$\backslash$table$[[$Fabrication$,$$$,$per dih$],[$Assembly$,$$$,$per dlh$],[$Setup$,$$$,$per setup$],[$Inspection$,$$$,$per inspection$]]$

b$.$ Determine the activity$-$based factory overhead per unit for each product. Round all per unit answers to the nearest dollar.

Speedboats $ per unit

Bass Boats $ per unit