Concord, 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 $83,160 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 $35,020 27,560 20.580 $83,160 3. The cost driver volume for each product was as follows. Cost Drivers Number of requisitions Number of setups Number of inspections Instruments 405 180 240 Gauges 625 340 250 Total 1,030 520 490 Overhead Rate Materials handling $ 34 per requisition Machine setups $ 53 per setup Quality inspections $ 42 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, eg. 12.25.) Instruments Gauges Total cost assigned $ $ Overhead cost per Unit $ $