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 $86,550 were estimated. An analysis of estimated overhead costs reveals the following activities. Activities 1. Materials handling Cost Drivers Number of requisitions Total Cost $36,225 2. Machine setups Number of setups 29,925 3. Quality inspections Number of inspections 20,400 $86,550 The cost driver volume for each product was as follows. Cost Drivers Instruments Gauges Total Number of requisitions 385 650 1,035 Number of setups 205 320 525 Number of inspections 225 285 510