Swifty, Inc. manufactures two products: missile range instruments and space pressure gauges. During April,50range instruments and200pressure gauges were produced, and overhead costs of $85,150were estimated. An analysis of estimated overhead costs reveals the following activities.

Activities Cost Drivers Total Cost

1.Materials handling Number of requisitions $33,495

2.Machine setups Number of setups 27,645

3.Quality inspections Number of inspections 24,010

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$85,150

The cost driver volume for each product was as follows.

Cost Drivers Instruments Gauges Total

Number of requisitions 385 630 1,015

Number of setups 185 300 485

Number of inspections 260 230 490

Determine the overhead rate for each activity Overhead Rate

Materials handling $ per requisition

Machine setups $ per setup

Quality inspections $ 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. 12.25.)

Instruments Gauges

Total cost assigned $ $

Overhead cost per Unit $ $