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   Activity-Based Costing: Factory Overhead Costs

   The total factory overhead for Bardot Marine Company is budgeted for the year at $912,000, divided into four activities: fabrication, $456,000; assembly, $192,000; setup, $144,000; and inspection, $120,000. 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		Assembly		Setup		Inspection
   Speedboat	6,000	dlh	18,000	dlh	43	setups	75	inspections
   Bass boat	18,000		6,000		317		525
   	24,000	dlh	24,000	dlh	360	setups	600	inspections

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

   a. Determine the activity rates for each activity.

   Fabrication	$fill in the blank 1 per direct labor hour
   Assembly	$fill in the blank 2 per direct labor hour
   Setup	$fill in the blank 3 per setup
   Inspection	$fill in the blank 4 per inspection

   b. Determine the activity-based factory overhead per unit for each product. Round to the nearest whole dollar.

   Speedboat	$fill in the blank 5 per unit
   Bass boat	$fill in the blank 6 per unit