Activity$-$based costing:factory overhead costs

The total factory overhead for Cypress Marine Company is budgeted for the year at $$1,431,200,$ divided into four activities: fabrication, $$656,000,$ assembly, $$234,000,$ setup, $$295,200,$ and inspection, $$246,000.$ 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$,10,250dlh,29,250dlh,74$ setups,$128$ inspections$],[$Bass boat,$30,750,9,750,541,897],[,41,000dlh,39,000dlh,615$ setups,$1,025$ inspections$]]$

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

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

$\backslash$table$[[$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 :

Bass Boats $

per unit

per unit