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 $81,470 were estimated. An analysis of estimated overhead costs reveals the following activities. Activities Cost Drivers Total Cost 1. Materials handling Number of requisitions $31,350 2. Machine setups Number of setups 28,280 3. Quality inspections Number of inspections 21,840 $81,470 The cost driver volume for each product was as follows. Cost Drivers Instruments Gauges Total Number of requisitions 420 625 1,045 Number of setups 185 320 505 . Number of inspections 255 265 520 (b) 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.) Total cost assigned Overhead cost per Unit Instruments: Gauges