i need help with part B. please provide an explanation.

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 $87,830 were estimated. An analysis of estimated overhead costs reveals the following activities. Activities Cost Drivers Total Cost 1 Materials handling Number of requisitions $35,360 2. Machine setups Number of setups 27.270 Quality inspections Number of inspections 25,200 $87,830 3 The cost driver volume for each product was as follows. Cost Drivers Number of requisitions Number of setups Number of inspections Instruments 380 220 260 Gauges 660 285 265 Total 1,040 505 525 Your answer is correct Determine the overhead rate for each activity. Overhead Rate Materials handling 34 per requisition Machine setups $ 54 per setup Quality inspections 48 per inspection (b) Your answer is incorrect. 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