Major Instrument, Inc. manufactures two products: missile range instruments and space pressure gauges. During April, 47 range instruments and 303 pressure gauges were produced, and overhead costs of $88,004 were estimated. An analysis of estimated overhead costs reveals the following activities. Activity /Cost Driver /Total Cost 1. Materials handling/ Number of requisitions /$35,420 2. Machine setups/ Number of setups/ 30,267 3. Quality inspections/ Number of inspections /22,317 Total=$88,004 The cost driver volume for each product was as follows. Cost Driver/ Instruments /Gauges/ Total Number of requisitions/ 396/ 616/ 1,012 Number of setups/ 202/ 311/ 513 Number of inspections/ 271/ 248 /519 Determine the overhead rate for each activity. Materials handling_____ $ Machine setup______ $ Quality inspections_____ $ Assign the manufacturing overhead costs for April to the two products using activity-based costing. (Round answers to 0 decimal places, e.g. 250.) Instruments per unit____ $ Gauges per unit _____$