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 $72,750 were estimated. An analysis of estimated overhead costs reveals the following activities.

Activities				Cost Drivers		Total Cost
1.		Materials handling		Number of requisitions		$30,000
2.		Machine setups		Number of setups		23,750
3.		Quality inspections		Number of inspections		19,000
						$72,750

The cost driver volume for each product was as follows.

Cost Drivers		Instruments		Gauges		Total
Number of requisitions		375		625		1,000
Number of setups		175		300		475
Number of inspections		225		250		475

Determine the overhead rate for each activity.

		Overhead Rate
Materials handling		$enter a dollar amount per requisition	per requisition
Machine setups		$enter a dollar amount per setup	per setup
Quality inspections		$enter a dollar amount per inspection	per inspection

B.) Assign the manufacturing overhead cost for april to the two products using activity based costing.