Current Attempt -15 Air United, 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 1. Materials handling Cost Drivers Number of requisitions Total Cost $37,925 2. Machine setups 3. Quality inspections Number of setups Number of inspections 28,500 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 FOO A III E