192 .000.000.000 Watch Avere De 351, 3 or machine 1955 15 per 1 person Compute the total cost per unit for each product under ABC. (Round answer to 2 decimal places, e.g. 12.25.) Home Model Commercial Model Total cost per unit Classify each of the activities as a value-added activity or a non-value-added activity. Activity Receiving Non-value-added Forming Value-added : Assembling Value-added : Testing Non-value-added : Painting Value-added : Packing and shipping Value-added Click if you would like to Show Work for this question: Open Show Work Problem 4-1A - (Video) 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 PSI. The commercial model is a low-volume (10,200 units), two-gation cylinder that holds 10 pounds of multi-purpose dry chemical at 390 PS1. Both products require 1.5 hours of direct labor for completion. Therefore, total annual direct labor hours are 96,300 or (1.5 hours x 54,000 + 10, 200)). Estimate annual manufacturing overhead is $1,574,800. Thus, the predetermined overhead rate is $16.35 or ($1,574,800 +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 Activity Cost Pools Receiving Forming Assembling Testing Painting Packing and shipping Cost Drivers Pounds Machine hours Number of parts Number of tests Gallons Pounds Estimated Overhead 387,100 151,900 405,790 49.90 52.580 827,450 $1,574.800 Estimated Use of Cost Drivers 335,000 35,000 217,000 25.500 5.258 335,000 Home 215,000 27,000 165,000 15.500 3.680 215.000 Commercial 120.000 8,000 50.000 10.000 1.578 120,000 decimal places . 13.30.) Under traditional product costing, compute the total unit cost of each product (Round answers to Home Model Commercial Model Total unit costs 62.15 0.15 Under ABC, prepare a schedule showing the computations of the activity based overhead rates (per cost driver). (Round overhead rate to 2 decimal places, e.g. 12.25.) Estimated Estimated Activity-Based Activity Cost Pool Overhead Use of Cost Drivers Overhead Rate Receiving 87,100 335,000 Pounds 0.26 per pound Forming 151,900 35,000 Machine hours 4.34 per machine hour Assembling 405,790 217,000 Parts 1.57 per part Testing 49,00 25.500 Tests 1.95 per test Painting 52.580 5.25 Gallons 335,000 Pounds 10 pergation 2.47 per pound Packing and shipping 827,450 1,574,800 Prepare a schedule assigning each activity's overhead cost pool to each product based on the use of cost drivers (Round overhead cost per unit to 2 decimal places, s. 12.25 and cost assigned to decimal places,.g. 2.500.) Home Model Estimated Use of Activity-Based Drivers Overhead Rates Cost Assigned Commercial Model Estimated Use of Activity-Based Overhead Rates Cost Assigned Activity Cost Pool Receiving 215,000 Forming 22.000 Assembling 165.000 Testing Parting Packing and shipping 215,000 120,000 Units produced (1) Overheadcouper ) Compute the total cost per unit for each product under ABC. (Round answer to 2 decimal places, e.g. 12.25.) Home Model Commercial Model Total cost per units Classify each of the activities as a value-added activity or a non-value-added activity. Activity Receiving Forming Assembling Testing Non-value-added Value-added Value-added Non-value-added : Value-added Painting Packing and shipping Value-added Click if you would like to Show Work for this question: Open Show Work Question Attempts: 0 of 3 used