Activity$-$based costing:factory overhead costs

The total factory overhead for Cypress Marine Company is budgeted for the year at $$810,150,$ divided into four activities: fabrication, $$378,000,$ assembly, $$150,000,$ setup, $$153,900,$ and inspection, $$128,250.$ Cypress Marine manufactures two types of boats: speedboats and bass boats each activity are as follows:

$\backslash$table$[[,$Fabrication,Assembly,Setup,Inspection$],[$Speedboat$,6,750dlh,18,750dlh,49$ setups,$84$ inspections$],[$Bass boat,$20,250,6,250,356,591],[,27,000dlh,25,000dlh,405$ setups,$675$ inspections$]]$

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

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

$\backslash$table$[[$Fabrication$,$$$,$ per dih$],[$Assembly$,$$$,$ 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 :

$x$ per unit

Bass Boats

$x$ per unit