Exercise 4-9 a-b (Video) 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 $97,045 were estimated. An analysis of estimated overhead costs reveals the following activities. Activities 1. Materials handling 2. Machine setups 3. Quality inspections Cost Drivers Number of requisitions Number of setups Number of inspections Total Cost $41,000 29,795 26,250 $97,045 The cost driver volume for each product was as follows. Instruments Gauges Total 1,025 375 Cost Drivers Number of requisitions Number of setups Number of inspections 650 505 175 240 330 285 525 Determine the overhead rate for each activity. Overhead Rate Materials handling per requisition Machine setups per setup Quality inspections per inspection 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 Overhead cost per Unit Click if you would like to Show Work for this question: Open Show Work