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 587.985 were estimated. An analysis of estimated overhead costs reveals the following activities 1 2 3. Activities Materials handling Machine setups Quality inspections Cost Drivers Number of requisitions Number of setups Number of inspections Total Cost $37.925 28.500 21.560 $871985 The cost driver volume for each product was as follows. Cost Driver's Number of requisitions Number of setups Number of inspections Instruments 415 195 250 Gauges 610 280 240 Total 1025 475 490 (a) Determine the overhead rate for each activity Overhead Rate Materials handling un per requisition Machine setups $ per setup Quality inspections S per inspection