1.8/3 View Policies Show Attempt History Current Attempt in Progress Bonita, Inc. manufactures steel cylinders and norrles for two models of fire extinguishers (1) a home fire extinguisher and 121 commercial fire extinguisher. The home model is a high volume (54,000 units, half-gallon cylinder that holds 2 1/2 pounds of multh purpose dry chemical at 480 PSI, The commercial model is a low-volume (10.200 units, two-gallon cylinder that holds 10 pounds of multi-purpose dry chemical at 390 PSL. Both products require 1.5 hours of direct labor for completion. Therefore, total anual direct labor hours are 96,300 or 115 hours (54,000 10.2001). Estimated annual manufacturing overhead is $1,581 808. Thus, the predetermined overhead rate is $16.43 or ($1.581.808 = 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 1.8/3 E ELECTOR Drivers by Product Activity Cost Pools Cost Drivers Estimated Overhead Estimated Use of Cost Drivers Receiving Pounds Home Commercial $87,100 Forming 335.000 Machine hours 215.000 120,000 152950 Assembling 35.000 27.000 Number of parts 8.000 410.130 Testing 217.000 165.000 Number of tests 52.000 53.040 25.500 Painting 15,500 Gallons 10.000 57,838 5.258 3.680 Packing and shipping 1.578 Pounds 820750 335.000 215.000 120,000 51.581.808 ol 1 1 il (a) Your answer is correct. Under traditional product costing compute the total unit cost of each product. (Round answers to 2 decimal places. 12.50) Home Model Commercial Model Total unit cost $ 62.15 5 2015 eTextbook and Media Attempts: 2 of 15 used ET H H O + C o 0 C Question 3 of 3 Activity Cost Pool Estimated Use of Drivers 1.8/3 Activity-Based Overhead Rates Cost Assigned Estimated Drive Receiving 215000 $ 0.26 5 55900 Forming 27000 $ 437 117990 Assembling 165000 $ 189 311550 Testing 15500 5 2.00 32240 Painting (3400 $ 11 40-50 Packing and shipping 215000 s 526750 Total costs assigned 1025310 Units produced 5-000 HF - D Your answer is incorrect. Compute the total cost per unit for each product under ABC. (Round answer to 2 decimal places, es 12.25) Home Model Commercial Model Total cost per unit $ $ e Textbook and Media Save for Later Attempts: 7 of 15 used Suuni An (e) GO'ER C G 3 Q o