Please help me solve part b!

Exercise 18-9 (Part Level Submission) Air United, Inc. manufactures two products: missle range instruments and space pressure gauges. During April, 52 range instruments and 303 pressure gauges were produced, and overhead costs of $83,130 were estimated. An analysis of estimated overhead costs reveals the folowing activities. Cost Drivers Total Cost Materials handling 2. Machine setups 3. Quality inspectionsNumber of Number of requisitions Number of setups 433,495 26,235 23,400 The cost driver volume for each product was as follows. Cost Drivers Instruments Gauges Total Number of requisitions Number of setups Number of inspections 380 180 265 635 1,015 315 255 495