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Major Instrument, Inc. manufactures two products: missile range instruments and space pressure gauges. During April, 47 range instruments and 303 pressure gauges were produced, and overhead costs of $88,867 were estimated. An analysis of estimated overhead costs reveals the following activities.
Activity Cost Driver Total Cost1. Materials handling Number of requisitions $41,6802. Machine setups Number of setups 25,0923. Quality inspections Number of inspections 22,095
$88,867
The cost driver volume for each product was as follows.
Assign the manufacturing overhead costs for April to the two products using activity-based costing. (Round answers to 0 decimal places, e.g. 250.)Instruments per unit_____ $Gauges per unit ______$
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