Sunland, 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 $$90,440$ were estimated. An analysis of estimated overhead costs reveals the following activities.

$\backslash$table$[[$Activities$,$Cost Drivers,Total Cost$],[1.,$Materials handling,Number of requisitions,$$36,540$