Major Instrument, Inc. manufactures two products: missile range instruments and space pressure gauges. During April, 46 range instruments and 297 pressure gauges were produced, and overhead costs of $83,355 were estimated. An analysis of estimated overhead costs reveals the following activities.

Activities				Cost Drivers		Total Cost
1.		Materials handling		Number of requisitions		$32,096
2.		Machine setups		Number of setups		26,416
3.		Quality inspections		Number of inspections		24,843
		The cost driver volume for each product was as follows:				$83,355

Cost Drivers		Instruments		Gauges		Total
Number of requisitions		387		616		1,003
Number of setups		217		291		508
Number of inspections		230		277		507

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

Total Cost Assigned: Instrument $__________ Guages $_____________

Overhead Cost per Unit: Instrument $__________ Guages 4__________

Round cost per unit to 2 decimal places, e.g. $120.25 and total cost assigned to 0 decimal places, e.g. $2,500.)