E4-9 Compute overhead rates and assign overhead using ABC, (LO 2,3), AP Air 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 costs of $94,500 were estimated. An analysis of estimated The cost driver Volume for each product was as follows. instructions (a) Determine the overhead rate for each activity. (b) Assign the manufacturing overhead costs for April to the two products using activity-based costing. (c) Write a memorandum to the president of Air United explaining the benefits of activity-based costing. Which of the following data is relevant only to the traditional costing method? Direct labor hours Single predetermined overhead rate Direct materials Direct labor rate per hour