Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $1,247,300, divided into four activities: fabrication, $629,000; assembly, $252,000; setup, $199,800; and inspection, $166,500. 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: Fabrication Assembly Setup Inspection
Speedboat 9,250 dlh 27,000 dlh 67 setups 116 inspections
Bass boat 27,750 9,000 488 809
37,000 dlh 36,000 dlh 555 setups 925 inspections
Each product is budgeted for 6,000 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.

World systems manufactures an optical switch that it uses in its final product. world systems incurred the following manufacturing costs when it produced 74 comma 000 units last​ year: ​(click the icon to view the manufacturing​ costs.) another company has offered to sell world systems the switch for $ 13.50 per unit. the world systems prepared an outsourcing decision analysis to show the cost per unit of making the switches versus the cost per unit of buying​ (outsourcing) the switches. ​(click the icon to view the outsourcing decision​ analysis.) world systems needs 86 comma 000 optical switches next year​ (assume same relevant​ range). by outsourcing​ them, world systems can use its idle facilities to manufacture another product that will contribute $ 140 comma 000 to operating​ income, but none of the fixed costs will be avoidable. should world systems make or buy the​ switches? show your analysis.