Imelda Instrument Ltd manufactures two products: missile range instruments and space pressure gauges. During January, 53 range instruments and 360 pressure gauges were produced, and overhead costs of $81 480 were incurred. An analysis of overhead costs reveals the following activities:

Activity	Cost driver	Total cost
Materials handling	Number of requisitions	$25 500
Machine setup	Number of setups	30 680
Quality inspections	Number of inspections	25 300

The cost driver volume for each product was as follows:

Cost driver	Instruments	Gauges	Total
Number of requisitions	410	610	1020
Number of setups	250	270	520
Number of inspections	160	390	550

Required

A. Determine the overhead rate for each activity 

B. Assign the manufacturing costs for January to the two products using activity-based costing.