Sandhill, 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 $84,620 were estimated. An analysis of estimated overhead costs reveals the following activities. Total Cost Activities Materials handling 1. $32,640 Cost Drivers Number of requisitions Number of setups Number of inspections 2 Machine setups 29,100 3. Quality inspections 22,880 $84,620 The cost driver volume for each product was as follows. Instruments Gauges Total 410 610 Cost Drivers Number of requisitions Number of setups 1,020 210 275 485 275 245 520 Number of inspections -ut vereau tate for each activity, Overhead Rate Materials handling per requisition Machine setups $ per setup Quality inspections $ per inspection e Textbook and Media Assign the manufacturing overhead costs for April to the two products using activity-based costing. (Round per unit answers to 2 decimal places, eg. 12.25.) Instruments Gauges S Total cost assigned $ $ Overhead cost per Unit