Air United, Inc. manufactures two products: missile range instruments and space pressure gauges. During April, 49 range instruments and 297 pressure gauges were produced, and overhead costs of $88,560 were estimated. An analysis of estimated overhead costs reveals the following activities Activities Cost Drivers 1. Materials handling Number of requisitions 2. Machine setups 3. Quality inspections Number of inspections Total Cost $38,850 26,190 23,520 $88,560 Number of setups The cost driver volume for each product was as follows Cost Drivers Number of requisitions Number of setups Number of inspections Instruments Gauges Total 630 1,050 485 490 420 225 265 260 225 Determine the overhead rate for each activity Overhead Rate Materials handling Machine setups Quality inspections 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 Overhead cost per Unit