Air United, Inc. manufactures two products: missile range instruments and space pressure gauges. During April, 54 range instruments and 303 pressure gauges were produced, and overhead costs of $82,400 were estimated. An analysis of estimated overhead costs reveals the following activities.

Activities				Cost Drivers		Total Cost
1.		Materials handling		Number of requisitions		$32,960
2.		Machine setups		Number of setups		26,780
3.		Quality inspections		Number of inspections		22,660
						$82,400

The cost driver volume for each product was as follows.

Cost Drivers		Instruments		Gauges		Total
Number of requisitions		425		605		1,030
Number of setups		220		295		515
Number of inspections		235		280		515

Determine the overhead rate for each activity.

		Overhead Rate
Materials handling		$enter a dollar amount
Machine setups		$enter a dollar amount
Quality inspections		$enter a dollar amount

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Assign the manufacturing overhead costs for April to the two products using activity-based costing. (Round per unit answers to 2 decimal places, e.g. 12.25.)

		Instruments		Gauges
Total cost assigned		$enter a dollar amount		$enter a dollar amount
Overhead cost per Unit		$enter a dollar amount rounded to 2 decimal places		$enter a dollar amount rounded to 2 decimal places