Activity$-$based costing:factory overhead costs

The total factory overhead for Cypress Marine Company is budgeted for the year at $$979,200,$ divided into four activities: fabrication,

$$384,000,$ assembly, $$160,000,$ setup, $$235,200,$ and inspection, $$200,000.$ 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:

Each product is budgeted for $3,500$ units of production for the year.

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

Fabrication

$

per dlh

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