Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $740,400, divided into four activities: fabrication, $342,000; assembly, $140,000; setup, $139,650; and inspection, $118,750. 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: Each product is budgeted for 5,000 units of production for the year. a. Determine the activity rates for each activity. b. Determine the activity-based factory overhead per unit for each product. Round to the nearest whole dollar.FabricationAssemblySetupInspectionSpeedboat4,750dlh15,000dlh34setups59inspectionsB ass boat14,2505,00025141619,000dlh20,000dlh285setups475inspections.