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 $97,045 were estimated. An analysis of estimated overhead costs reveals the following activities. Activities Cost Drivers Total Cost 1. Materials handling Number of requisitions $41,000 2. Machine setups Number of setups 29,795 3. Quality inspections Number of inspections 26,250 $97,045 The cost driver volume for each product was as follows. Cost Drivers Instruments Gauges Total Number of requisitions 375 650 1,025 Number of setups 175 330 505 Number of inspections: 240 285 525