Exercise 17-9 Air United, Inc. manufactures two products: missile range instruments and space pressure gauges. During April, 50 range instruments and 302 pressure gauges were produced, and overhead costs of $90,440 were estimated. An analysis of estimated overhead costs reveals the following activities. Activities Cost Drivers Total Cost 1. Materials handling Number of requisitions Number of setups 2. 3. Machine setups Quality inspections $36,540 29,400 24,500 $90,440 Number of inspections The cost driver volume for each product was as follows. Cost Drivers Instruments Gauges Total 380 635 1,015 Number of requisitions Number of setups Number of inspections 175 315 490 250 240 490 Determine the overhead rate for each activity. Overhead Rate Materials handling Machine setups Quality inspections 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. 12.25.) Instruments Gauges Total cost assigned A Overhead cost per Unit Click if you would like to Show Work for this question: Open Show Work