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 $88,560 were estimated. An analysis of estimated overhead costs reveals the following activities Activities Cost Drivers Total Cost 1 Materials handling Number of requisitions $38,850 2. Machine setups Number of setups 26,190 Quality inspections Number of inspections 23,520 588,560 3. The cost driver volume for each product was as follows. Cost Drivers Instruments Gauges Number of requisitions 420 630 Number of setups 225 260 Number of inspections 265 225 Total 1,050 485 490 (a) Determine the overhead rate for each activity, Overhead Rate $ 37 per requisition Materials handling Machine setups $ 54 per setup Quality inspections $ 48 per inspection eTextbook and Media Assign the manufacturing overhead costs for April to the two products using activity-based costing. (Round per unit answers to 2 decimal places, eg: 1225.) Instruments Gauges Total cost assigned $ 40410 $ 48150 Overhead cost per Unit $ 82469 $ 16212