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: Activities Cost Drivers Total Cost 1 Material handling Number of requisitions $33,300 2. Machine set-ups Number of set-ups 28,090 3 Quality inspections Number of inspections 32.860 $94,250 The cost driver volume for each product was as follows: Cost Drivers Instruments Gauges Total Number of requisitions 480 630 1,110 Number of set-ups 160 370 530 Number of inspections 200 420 620 The overhead rates are: Cost Pool Material handling Machine set-ups Inspections eTextbook and Media Question Part Score Rate per requisition per set-up per inspection Assign the manufacturing overhead costs for April to the two products using activity-based costing. (Round per c decimal places, e.g. 15.25.) Instruments Overhead cost per unit Gauges