Air United, Inc. manufactures two products: missile range instruments and space pressure gauges. During April, 48 range instruments and 301 pressure gauges were produced, and overhead costs of $82,130 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 $33,990 27,560 20,580 $82,130 The cost driver volume for each product was as follows. Cost Drivers Number of requisitions Number of setups Number of inspections Instruments 405 180 Gauges 625 Total 1,030 520 490 340 240 250 Determine the overhead rate for each activity. Overhead Rate Materials handling $ Machine setups $ Quality inspections $ Assign the manufacturing overhead costs for April to the two products using activity-based costing. (Round per unit answers to 2 decimal places, eg. 12.25.) Instruments Gauges Total cost assigned $ $ Overhead cost per Unit $ $ $