Ivanhoe, 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 $$87,970$ ?were estimated. An analysis of estimated overhead costs reveals the following activities.

$\backslash$table$[[$Activities$,$Cost Drivers,Total Cost$],[1.,$Materials handling,Number of requisitions,$$37,800$