Cullumber Instrument, Inc manufactures two products: missile range instruments and space pressure gauges. During April.it produced 50 range instruments and 250 pressure gauges and incurred estimated overhead costs of $94,820. An analysis of estimated overhead costs reveals the following activities: 1. Activities Material handling Machine set-ups Quality inspections Cost Drivers Number of requisitions Number of set-ups Number of inspections 2 Total Cost $32,760 28,060 34,000 3. $94.820 The cost driver volume for each product was as follows: Instruments Gauges Total 480 690 1,170 Cost Drivers Number of requisitions Number of set-ups Number of inspections 150 310 460 260 420 680 The overhead rates are Cost Pool Rate Material handling per requisition Machine set-ups $ per set-up Inspections per inspection eTextbook and Media Question Part Score --/3 Assign the manufacturing overhead costs for April to the two products using activity based costing (Round per unit answers to 2 decimal places, es. 15.25) Instruments Gauges Overhead cost per unit $