Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at
$883,650
, divided into four activities: fabrication,
$405,000
; assembly,
$156,000
; setup,
$174,150
; and inspection,
$148,500
. 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: \table[[,Fabrication,Assembly,Setup,Inspection],[Speedboat,6,750 dlh,19,500 dlh,49 setups,84 inspections],[Bass boat,20,250,6,500,356,591],[,27,000 dlh,26,000 dlh,405 setups,675 inspections]] Each product is budgeted for 6,500 units of production for the year. a. Determine the activity rates for each activity. Fabrication $
?
I 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