Air United, Inc., manufactures two products: missile range instruments and space pressure gauges. During April, 50 range instruments and 200 pressure gauges were produced, and overhead costs of $87,170 were estimated. An analysis of estimated overhead costs reveals the following activities. Activities Cost Drivers Total Cost $41,000 1. Materials handling Number of requisitions 2. Machine setups Number of setups 3. Quality inspections Number of inspections 26,010 20,160 $87,170 The cost driver volume for each product was as follows. Total Gauges Instruments 405 595 1.000 Cost Drivers Number of requisitions Number of setups 510 315 195 480 225 255 Number of inspections - Determine the overhead rate for each activit 3 Determine the overhead rate for each activity. Overhead Rate Materials handling $ 41 per requisition Machine setups $ 51 per setup Quality inspections $ 42 per inspection e Textbook and Media Assign the manufacturing overhead costs for April to the two products using activity-based costing. (Round per unit answers to 2 decimal places, eg. 12.25.) Gauges Instruments s s Total cost assigned $ $ Overhead cost per Unit - I 43