Crane, 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 $88,560 were estimated. An analysis of estimated overhead costs reveals the following activities. Activities Cost Drivers Total Cost 1. Materials handling Number of requisitions $38,850 2. Machine setups Number of setups 26,190 3. Quality inspections Number of inspections 23,520 $88,560 The cost driver volume for each product was as follows. Cost Drivers Instruments Gauges Total Number of requisitions 420 630 1,050 Number of setups 225 260 485 Number of inspections 2651 225 490 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 Total cost assigned Gauges 40410 $ 48150 Overhead cost per Unit $ 824.69 $ 162