Air United, Inc. manufactures two products: missile range instruments and space pressure gauges. During April, 49 range instruments and 297 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
3.		Quality inspections		Number of inspections		23,520
						$88,560

The cost driver volume for each product was as follows.

Cost Drivers		Instruments		Gauges		Total
Number of requisitions		420		630		1,050
Number of setups		225		260		485
Number of inspections		265		225		490

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, e.g. 12.25.)

		Instruments		Gauges
Total cost assigned		$		$
Overhead cost per Unit		$		$