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 $85,890 were estimated. An analysis of estimated overhead costs reveals the following activities.

Activities				Cost Drivers		Total Cost
1.		Materials handling		Number of requisitions		$37,620
2.		Machine setups		Number of setups		26,950
3.		Quality inspections		Number of inspections		21,320
						$85,890

The cost driver volume for each product was as follows.

Cost Drivers		Instruments		Gauges		Total
Number of requisitions		385		660		1,045
Number of setups		175		315		490
Number of inspections		275		245		520

Assign the manufacturing overhead costs for April to the two products using activity-based costing. (Round per unit answers to 2 decimal places, e.g. 12.25.)

		Instruments		Gauges
Total cost assigned		$enter a dollar amount rounded to 2 decimal places		$enter a dollar amount rounded to 2 decimal places
Overhead cost per Unit		$enter a dollar amount rounded to 2 decimal places		$enter a dollar amount rounded to 2 decimal places