Sandhill Instrument, Inc. manufactures two products: missile range instruments and space pressure gauges. During April, it produced 50 range instruments and 250 pressure gauges and incurred estimated overhead costs of $94,680. An analysis of estimated overhead costs reveals the following activities: Activities Cost Drivers Total Cost 1. Material handling Number of requisitions $33,300 2. Machine set-ups Number of set-ups 28,620 3. Quality inspections Number of inspections 32,760 $94,680 The cost driver volume for each product was as follows: Cost Drivers Instruments Gauges Total Number of requisitions 500 610 1,110 Number of set-ups 170 360 530 Number of inspections 230 400 630 Determine the overhead rate for each activity. The overhead rates are: Cost Pool Material handling $ Machine set-ups $ Inspections Rate per requisition per set-up per inspection 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. 15.25.) Overhead cost per unit Instruments A Gauges