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. Activities Cost Drivers Total Cost 1. Materials handling Number of requisitions $32,640 2. Machine setups Number of setups 29,100 3. Quality inspections Number of inspections 22,880 $84,620 The cost driver volume for each product was as follows. Cost Drivers Instruments Gauges Total Number of requisitions 410 610 1,020 Number of setups 210 275 485 Number of inspections 275 245 520 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.) Total cost assigned Overhead cost per Unit $ Instruments +A A Gauges