Determine the overhead rate for each activity. Assign the manufacturing overhead costs for April to the two products using activity-based costing. (Round per unit answers decimal places, e.g. 12.25.) Sheridan, Inc. manufactures two products: missile range instruments and space pressure gauges. During April, 50 rangeinstruments and 200 pressure gauges were produced, and overhead costs of $87,740 were estimated. An anafysts of estimated overhead costs reveafs the following activities. The cost driver volume for each product was as follows. The cost driver volume for each product was as follows. Determine the overhead rate for each activity