Air United, Inc. manufactures two products: missile range instruments and space pressure gauges. During April, 46 range instruments and 296 pressure gauges were produced, and overhead costs of $ 84,100 were estimated. An analysis of estimated overhead costs reveals the following activities. Activities Cost Drivers Total Cost 1. 2. 3. Materials handling Machine setups Quality inspections Number of requisitions Number of setups Number of inspections $32,640 29,100 22,360 $84,100 The cost driver volume for each product was as follows. Cost Drivers Instruments Gauges Total Number of requisitions Number of setups Number of inspections 410 210 275 610 275 245 1,020 485 520 Determine the overhead rate for each activity. Overhead Rate Materials handling Machine setups Quality inspections