BE 18-3 Activity-Based Costing: Factory Overhead Costs Obj. 4 The total factory overhead for Bardot Marine Company is budgeted for the year at $600,000, divided into four activities: fabrication, $204,000; assembly, $105,000; setup, $156,000; and inspection, $135,000. Bardot Marine manufactures two types of boats: speedboats and bass boats. The activity-base usage quantities for each product by each activity are as follows: Fabrication 2,000 dlh 1,000 3,000 dih Speedboat Bass boat Assembly 1,000 dlh 2,000 3,000 dlh Setup 300 setups 100 400 setups Inspection 1,100 inspections 400 1,500 inspections Each product is budgeted for 250 units of production for the year. Determine (a) the activity rates for each activity and (b) the activity-based factory overhead per unit for each product