Activity$-$based costing:factory overhead costs

The total factory overhead for Cypress Marine Company is budgeted for the year at $$935,800,$ divided into four activities: fabrication, $$416,000,$ assembly, $$155,000,$ setup, $$196,800,$ and inspection, $$168,000.$ 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:

$\backslash$table$[[,$Fabrication,Assembly,Setup,Inspection$],[$Speedboat$,8,000dlh,23,250dlh,58$ setups,$100$ inspections$],[$Bass boat,$24,000,7,750,422,700],[,32,000dlh,31,000dlh,480$ setups,$800$ inspections$]]$

Each product is budgeted for $5,000$ units of production for the year.

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

Fabrication $$ per dlh

Assembly $$ per dlh

Setup

$ $$ per setup

Inspection s $$ 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