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 $87,970 were estimated. An analysis of estimate overhead costs reveals the following Nivities Activities Cast Drivers Total Cost 1. Materials handling Number of requisitions $37,800 2. Machine setups Number of setups 28,320 3 Quality inspections Number of inspections 21,850 $87,970 The cost driver volume for each product was as follows. Cost Drivers Number of requisitions Number of setups Number of inspections Instruments 405 190 230 Gauges 645 290 245 Total 1,050 480 475 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 $87,970 were estimated. An analysis of estimate overhead costs reveals the following Nivities Activities Cast Drivers Total Cost 1. Materials handling Number of requisitions $37,800 2. Machine setups Number of setups 28,320 3 Quality inspections Number of inspections 21,850 $87,970 The cost driver volume for each product was as follows. Cost Drivers Number of requisitions Number of setups Number of inspections Instruments 405 190 230 Gauges 645 290 245 Total 1,050 480 475