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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. Total Cost $37,800 1 Cost Drivers Number of requisitions Number of setups Activities Materials handling Machine setups Quality inspections 2. 28,320 3. Number of inspections 21,850 $87.970 The cost driver volume for each product was as follows. Gauges Total Instruments 405 645 1,050 Cost Drivers Number of requisitions Number of setups Number of inspections 190 290 480 230 245 475 X Your answer is incorrect. Determine the overhead rate for each activity, Overhead Rate 232 Materials handling per requisition $ 3.10 Machine setups per setup $ 4.02 per inspection Quality inspections X 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 $ $