Vaughn, 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 $86,550 were estimated. An analysis of estimated overhead costs reveals the following activities.

Activities				Cost Drivers		Total Cost
1.		Materials handling		Number of requisitions		$36,225
2.		Machine setups		Number of setups		29,925
3.		Quality inspections		Number of inspections		20,400
						$86,550

The cost driver volume for each product was as follows.

Cost Drivers		Instruments		Gauges		Total
Number of requisitions		385		650		1,035
Number of setups		205		320		525
Number of inspections		225		285		510

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		$		$