An analysis of estimated overhead costs reveals the following activities. Cost Drivers Instruments Gauges Total 400 600 1000 Number of requisitions Number of Setups Number of Inspections 200 300 Activity Cost Pools Cost Drivers Total Cost Number of 1 Material Handling requisitions 40,000 Number of 2 Machine Setups Setups 27,500 Number of 1 Quality Inspections Inspections 27,000 94,500 Instructions Desermine the verhoud rate for each activity 500 200 400 600 Activity Cost Pools Estimated Overhead Expected Use of Cost Drivers Overhead Rate b. Assign the manufacturing overhead costs for April to the two products uning activity-based costing Instruments Gauges Cost Driver Number Cost Number Cost 600 Cost Assigned 300 400 Units Produced Overhead Per Unit