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Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $691,300, divided into four activities: fabrication, $304,000; assembly, $108,000; setup, $151,050; and inspection, $128,250. 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 4,750 dih 13,500 dih 34 setups 59 inspections Bass boat 14,250 4,500 251 416 19,000 dlh 18,000 din 285 setups 475 inspections Each product is budgeted for 6,000 units of production for the year. a. Determine the activity rates for each activity. Fabrication per direct labor hour Assembly per direct labor hour Setup per setup Inspection $ per inspection b. Determine the activity-based factory overhead per unit for each product. Round to the nearest whole dollar. Speedboat $ per unit Bass boat $ per unit