E$4\mathrm{.}9($LO $2,3),$ AP Arriting United, Inc. manufactures two products: missile range instruments and space pressure gauges. During April, $50$ range instruments and $300$ pressure gauges were produced, and overhead were estimated. An analysis of estimated overhead costs reveals the following activities.

Compute overhead rates and assign overhead using ABC.

Excel

$\backslash$table$[[$Activities$,$Cost Drivers,Total Cost$],[1.$ Materials handling,Number of requisitions,$$40,000$