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. Activities Cost Drivers Total Cost 1. Materials handling $35,020 2. Number of requisitions Number of setups Number of inspections Machine setups Quality inspections 27,560 3 20,580 $83,160 The cost driver volume for each product was as follows. Instruments Gauges Total 405 625 1.030 Cost Drivers Number of requisitions Number of setups Number of inspections 180 340 520 240 250 490 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 $ $