Coronado, 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 $87,170 were estimated. An analysis of estimated overhead costs reveals the following activities. Activities Cost Drivers Total Cost Materials handling Number of requisitions $41,000 2. Machine setups Number of setups 26,010 3 Quality inspections Number of inspections 20.160 $87,170 1. The cost driver volume for each product was as follows. Cost Drivers Number of requisitions Number of setups Number of inspections Instruments 405 195 Gauges 595 Total 1,000 510 315 255 225 480 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 Overhead cost per Unit $ $