Activity$-$based costing:factory overhead costs

The total factory overhead for Cypress Marine Company is budgeted for the year at $$868,250,$ divided into four activities: fabrication, $$391,000,$ assembly, $$161,000,$ setup, $$172,500,$ and inspection, $$143,750.$ 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$,5,750dlh,17,250dlh,41$ setups,$72$ inspections$],[$Bass boat,$17,250,5,750,304,503],[,23,000dlh,23,000dlh,345$ setups,$575$ inspections$]]$

Each product is budgeted for $4,500$ 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