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 $87,550 were estimated. An analysis of estimated overhead costs reveals the following activities. Activities Cost Drivers Total Cost 1. Materials handling Number of requisitions $40,800 2. Machine setups Number of setups 25,750 3. Quality inspections Number of inspections 21,000 $87,550 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