Maritime Marine Company has total estimated factory overhead for the year of $914,200, divided into four activities: fabrication, $394,800; assembly, $156,000; setup, $127,400; and inspection, $236,000. Maritime manufactures two types of boats: a speedboat and a bass boat. The activity-base usage quantities for each product by each activity are as follows:

	Fabrication		Assembly		Setup		Inspection
Speedboat	900	dlh	1,700	dlh	50	setups	90	inspections
Bass boat	1,900		700		80		500
	2,800	dlh	2,400	dlh	130	setups	590	inspections

Each product is budgeted for 200 units of production for the year.

a. Determine the activity rates for each activity.

Fabrication	$ per dlh
Assembly	$ per dlh
Setup	$ per setup
Inspection	$ per inspection

b. Determine the factory overhead cost per unit for each product, using activity-based costing. If required, round to the nearest cent.

Speedboat	$
Bass boat	$