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 $88,215 were estimated. An analysis of estimated overhead costs reveals the following activities. Activities Cost Drivers Materials handling Number of requisitions $35,175 Machine setups Number of setups 29.120 3. Quality inspections Number of inspections 23,920 $88,215 Total Cost 1 2 The cost driver volume for each product was as follows. Total Cost Drivers Number of requisitions Number of setups Instruments 415 190 Gauges 590 330 1,005 520 The cost driver volume for each product was as follows. Total Instruments 415 Cost Drivers Number of requisitions Number of setups Number of inspections Gauges 590 330 265 1,005 520 190 255 520 (a) Determine the overhead rate for each activity. Overhead Rate Materials handling per requisition Machine setups per setup Determine the overhead rate for each activity. Overhead Rate Materials handling $ per requisition Machine setups $ per setup Quality inspections $ per inspection