Cullumber Instrument, Inc. manufactures two products: missile range instruments and space pressure gauges. During April, it produced 50 range instruments and 200 pressure gauges and incurred estimated overhead costs of $94,250. An analysis of estimated overhead costs reveals the following activities: The cost driver volume for each product was as follows: Determine the overhead rate for each activity. The overhead rates are: 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, e.g. 15.25.)