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Activity-based costing factory overhead costs The total factory overhead for Cypress Marine Company is budgeted for the year at $1,414,300, divided into four activities: fabrication, $722,000, assembly, $280,000, setup, $222,300, and inspection, $190,000. Cypress Marine manufactures two types of boats: speedboats and bass boats. The activit-base usage quantities for each product by each activity are as follows: Each product is budgeted for 7,000 units of prodyction 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 4 per unit Bass Boats 5 per unit