Cullumber, 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 $87,985 were estimated. An analysis of estimated overhead costs reveals the following activities. Activities Cost Drivers Total Cost 1. Materials handling Number of requisitions $37,925 2. Machine setups Number of setups 28,500 3. Quality inspections Number of inspections 21,560 $87,985 The cost driver volume for each product was as follows. Cost Drivers Instruments Gauges Total Number of requisitions 415 610 1,025 Number of setups 195 280 475 Number of inspections 250 240 490 Determine the overhead rate for each activity. Overhead Rate Materials handling $ per requisition Machine setups per setup Quality inspections $ per inspection eTextbook and Media 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) Total cost assigned Overhead cost per Unit eTextbook and Media Instruments Gauges $ $