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 $86,550 were estimated. An analysis of estimated overhead costs reveals the following activities. 1. Activities Materials handling Machine setups Quality inspections Cost Drivers Number of requisitions Number of setups Number of inspections 2. Total Cost $36,225 29,925 20,400 $86,550 3. The cost driver volume for each product was as follows. Cost Drivers Instruments Gauges 650 385 Number of requisitions Number of setups Number of inspections Total 1,035 525 205 320 285 225 510 (a) Determine the overhead rate for each activity. Overhead Rate Materials handling per requisition $ Machine setups per setup $ Quality inspections per inspection $ 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 $ S Overhead cost per Unit $ $