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Sandhill Instrument, Inc., manufactures two products: missile range instruments and space pressure gauges. During April, it produced 50 range instruments and 200 pressure gauges and incurred estimated overhead costs of $94,790. An analysis of estimated overhead costs reveals the following activities: Cost Drivers Total Cost Activities Material handling 1 $33.210 Number of requisitions Number of set-ups 2 Machine set-ups 28,080 3. Quality inspections Number of inspections 33,500 $94.790 The cost driver volume for each product was as follows: Cost Drivers Instruments Gauges Total 600 630 1.230 Number of requisitions Number of set-ups Number of impections 180 360 540 210 460 670 Determine the overhead rate for each activity The overhead rates are Cast Pool Rate Material handling $ per requisition Machines $ per set up Inspection per inspection