Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $630,400, divided into four activities: fabrication, $308,000; assembly, $120,000; setup, $108,900; and inspection, $93,500. 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 5,500 dlh 15,000 dlh 40 setups 69 inspections Bass boat 16,500 5,000 290 481 22,000 dlh 20,000 dlh 330 setups 550 inspections Each product is budgeted for 4,000 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