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Activity$-$based costing:factory overhead costs

The total factory overhead for Cypress Marine Company is budgeted for the year at $$1,664,350,$ divided into four activities: fabrication, $$903,000,$ assembly, $$312,000,$ setup, $$245,100,$ and inspection, $$204,250.$ Cypress Marine manufactures two types of boats: speedboats and bass boats. The activity$-$base usage quantities for each product by each activity are as follows:

$\backslash$table$[[,$Fabrication,Assembly,Setup,Inspection$],[$Speedboat$,10,750dlh,29,250dlh,77$ setups,$134$ inspections$],[$Bass boat,$32,250,9,750,568,941],[43,000dlh,39,000dlh,645$ setups,$1,075$ inspections$],[,,,,]]$

Each product is budgeted for $4,500$ units of production for the year.

a$.$ Determine the activity rates for each activity.

Fabrication

Assembly

Setup

Inspection

$$ per dlh

$$ per dlh

$$ per setup $$ per inspection

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