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 $87,970 were estimated. An analysis of estimated overhead costs reveals the following activities. Activities Cost Drivers Total Cost 1 Materials handling Number of requisitions $37,800 2 Machine setups Number of setups 28,320 3. Quality inspections Number of inspections: 21,850 $87,970 The cost driver volume for each product was as follows, Cost Drivers Instruments Gauges Total Number of requisitions 405 645 1,050 Number of setups 190 290 480 C