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. b. Determine the activity-based factory overhead per unit for each product. Round to the nearest whole dollar. \begin{tabular}{ll|l} Speedboat & $ & per unit \\ & $ & per unit \end{tabular}.