Problem 3 - Activity-based costing: factory overhead costs The total factory overhead for Bardot Marine Company is budgeted for the year at $1,369,800, divided into four activities: fabrication, $704,000; assembly, $261,000; setup, $220,800; and inspection, $184,000. 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 5,500 units of production for the year. Determine (A) the activity rates for each activity and (B) the activity-based factory overhead per unit for each product. Round to the nearest 
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