Air United, Inc. manufactures two products: missile range instruments and space pressure gauges. During April, 55 range instruments and 304 pressure gauges were produced, and overhead costs of $86,530 were estimated. An analysis of estimated overhead costs reveals the following activities. Activities Cost Drivers Total Cost 1. Materials handling Number of requisitions $39,780 2. Machine setups Number of setups 25,750 3. Quality inspections Number of inspections 21,000 $86,530 The cost driver volume for each product was as follows. Cost Drivers Instruments Gauges Total Number of requisitions 385 635 1,020 Number of setups 210 305 515 Number of inspections 240 260 500 Determine the overhead rate for each activity. Materials handling $ Machine setups $ Quality inspections $ eTextbook and Media Overhead Rate 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 Total cost assigned $ Overhead cost per Unit $ Gauges $ $