Fontillas Instrument, Inc. manufactures two products: missile range instruments and space pressure gauges. During April, it produced 50 range instruments and 300 pressure gauges and incurred estimated overhead costs of $94,410. An analysis of estimated overhead costs reveals the following activities:

Activities				Cost Drivers		Total Cost
1.		Material handling		Number of requisitions		$35,090
2.		Machine set-ups		Number of set-ups		28,500
3.		Quality inspections		Number of inspections		30,820
						$94,410

The cost driver volume for each product was as follows:

Cost Drivers		Instruments			Gauges			Total
Number of requisitions		580			630			1,210
Number of set-ups		200			300			500
Number of inspections		220			450			670

Determine the overhead rate for each activity. The overhead rates are:

Activity Cost Pool		Rate
Material handling		$	per requisition
Machine set-ups		$	per set-up
Inspections		$	per inspection

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Assign the manufacturing overhead costs for April to the two products using activity-based costing.

		Instruments	Gauges
Overhead cost per unit		$	$