Activity-based costing:factory overhead costs The total factory overhead for Cypress Marine Company is budgeted for the year at $1,234,500, divided into four actwitiesi fabrication, $660,000, assembly, $251,000, setup, $171,000, and inspection, $142,500. Cypress Marine manufactures two types of boats: speedboats and bass boats. The activity-base usage quantilies for each product by each activity are as follows: Each product is budgeted for 5,000 units of production for the year. a. Determine the activity rates for each activity. 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