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 $87,740 were estimated. An analysis of estimated overhead costs reveals the following activities. Activities Cost Drivers Total Cost 1. Materials handling Number of requisitions $40,400 2. Machine setups Number of setups 25,920 3. Quality inspections Number of inspections 21,420 $87,740 The cost driver volume for each product was as follows. Cost Drivers Instruments Gauges Total Number of requisitions 395 615 1,010 Number of setups 210 270 480 Number of inspections 225 285 510