E$4-6$B Flair Instruments manufactures two products: range instruments and pressure gauges. During April, $50$ range instruments and $300$ pressure gauges were produced, and overhead costs of $$88,500$ were estimated. An analysis of estimated overhead costs reveals the following activities.

Activities

Materials handling

Machine setups

Quality inspections

$\backslash$table$[[$Cost Drivers,,Total Cost$],[$Number of requisitions,,$$36,000$