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 $83.160 were estimated. An analysis of estimated overhead costs reveals the following activities. Activities Cost Drivers Total Cost 1. Materials handling Number of requisitions $35,020 2. Machine setups Number of setups 27.560 3. Quality inspections Number of inspections 20,580 $83,160 The cost driver volume for each product was as follows Cost Drivers Instruments Gauges Total Number of requisitions 405 625 1,030 Number of setups 180 340 520 Number of inspections 240 250 490 Determine the overhead rate for each activity Materials handling Machine setups Overhead Rate perrequisition per setup Quality inspections per inspection