accounting 5,2

The total factory overhead for Bardot Marine Company is budgeted for the year at $600,000, divided into four activities: fabrication, $204,000; assembly, $105,000; setups, $156,000; and inspection, $135,000. 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 250 units of production for the year. Determine (A) the activity rate for each activity and (B) the activity-based factory overhead per unit for each product.