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 $90,810 were estimated. An analysis of estimated overhead costs reveals the following activities. Activities Cost Drivers Total Cost 1. Materials handling Number of requisitions $38,190 2. Machine setups Number of setups 29,580 3. Quality inspections Number of inspections 23,040 $90,810 The cost driver volume for each product was as follows. Cost Drivers Instruments Gauges Total Number of requisitions 425 580 1,005 Number of setups 175 335 510 Number of inspections 265 215 480 Determine the overhead rate for each activity. (b) Overhead Rate Materials handling $ 38 per requisition Machine setups $ 58 per setup Quality inspections $ 481 per inspection eTextbook and Media Attempts: 1 of 5 used 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.) 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.) Total cost assigned Overhead cost per Unit Instruments Gauges