011 Current Attempt in Progress Combat Fire, Inc. manufactures steel cylinders and nozzles for two models of fire extinguishers: (1) a home fire extinguisher and (2) a commercial fire extinguisher. The home model is a high-volume (54,000 units), half-gallon cylinder that holds 2 1/2 pounds of multi- purpose dry chemical at 480 PSL. The commercial model is a low volume (10.200 units), two-gallon cylinder that holds 10 pounds of multi-purpose dry chemical at 390 PSI. Both products require 1.5 hours of direct labor for completion. Therefore, total annual direct labor hours are 96,300 or (1.5 hours *(54.000 + 10,200)). Estimated annual manufacturing overhead is $1.565,500. Thus, the predetermined overhead rate is $16.26 or ($1,565,500 + 96.300) per direct labor hour. The direct materials cost per unit is $18.50 for the home model and $26,50 for the commercial model. The direct labor cost is $19 per unit for both the home and the commercial models. The company's managers identified six activity cost pools and related cost drivers and accumulated overhead by cost pool as follows: Estimated Use of Drivers by Product Estimated Use of Activity Cost Pools Cost Drivers Estimated Overhead Cost Drivers Home Commercial Receiving Pounds $87.100 335,000 215.000 120.000 Forming Machine hours 144.900 35.000 27,000 8,000 401.450 Assembling Number of parts 217.000 165.000 52.000 52,020 Testing Number of tests 25.500 15,500 10,000 5.258 3,680 52,580 1,578 Painting Gallons 827,450 335.000 215.000 120,000 Pounds Packing and shipping $1,565,500 ENG X Your answer is incorrect. Under traditional product costing, compute the total unit cost of each product. (Round answers to 2 decimal places, eg. 12.50.) Home Model Commercial Model Total unit cost $ $ Save for Later Attempts: 1 of 3 used Submit Answer (b) The parts of this question must be completed in order. This part will be available when you complete the part above