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 $84,460 were estimated. An analysis of estimated overhead costs reveals the following activities. Activities Cost Drivers Total Cost 1. Materials handling Number of requisitions $37,000 2. Machine setups Number of setups 24,735 3. Quality inspections Number of inspections 22.725 $84,460 The cost driver volume for each product was as follows. Cost Drivers Instruments Gauges Total Number of requisitions 390 610 1,000 Number of setups 190 295 485 Number of inspections: 2501 255 505