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

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. The cost driver volume for each product was as follows. Determine the overhead rate for each activity: Determine the overhead rate for each activity. eTextbook 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, e.s. 12.25.)