Activity based costing:factory overhead costs The total factory overhead for Cypress Marine Company is budgeted for the year at $571,500, divided into four activities: fabrication, $234,000, assembly, $90,000, setup, $135,000, and inspection, $112,500. 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 6,500 units of production for the year. a. Determine the activity rates for each activity. b. Determine the activity-based foctory overhead per unit for each product. Round all per unit answers to the nearest dollar. Speedboats 3 Boss Boots 3 per unit per unit