Activity$-$based costing:factory overhead costs

The total factory overhead for Cypress Marine Company is budgeted for the year at $$1,188,900,$ divided into four activities: fabrication, $$516,000,$ assembly, $$230,000,$ setup, $$238,650,$ and inspection, $$204,250.$ 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:

Item Fabrication Assembly Setup Inspection

Speedboat $10,750$ dlh $34,500$ dlh $77$ setups $134$ inspections

Bass boat $32,25011,500568941$

Total $43,000$ dlh $46,000$ dlh $645$ setups $1,075$ inspections

Each product is budgeted for $6,500$ units of production for the year.

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

Activities Amount

Fabrication fill in the blank $1$ of $4$$

per dlh

Assembly fill in the blank $2$ of $4$$

per dlh

Setup fill in the blank $3$ of $4$$

per setup

Inspection fill in the blank $4$ of $4$$

per inspection

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

Speedboats fill in the blank $1$ of $2$$

per unit

Bass Boats fill in the blank $2$ of $2$$

per unit