5 6 Combatre Intres device for two models of fire extinguishers: ja homewherd (2) cofre extinguished The hame mode is house 4.000 When yinder holds a punds of ut purpose dry chemical Thermodel is a lowme (10,200 until toglobinder that holde 10 of multipurpose drychen 390 PS Both pare 1.5 hours of dret bor for completion. Therefore, total de los house 11.5 hours 154,000 10,200). En manufacturing his $1,374,000. The determined overhead rate is 16 35 (1,574,000+ 6,300 per orect behou. There materia per untis su sa for the homemadeland 526.50 for the commercial model. The direct labor ca 519 per unit for both the home and the commercial model The company's managers centres activity cost pools and related cost drivers and counted overhead by cast pole flow Estimated Use of Drivers by Product Estimated Use of Activity Cost Peel Cont Drivers Estimated Overhead Cest Drivers Home Connect Receiving Pounds $87.100 ,000 215.000 120.000 Machines 151,900 000 8.000 sembing Numbers 400 21:00 165.000 52.000 Testing Number of tests 49,900 25.500 15.500 10,000 Painting Galing 53,500 5.25 1,600 1,578 Pachine Pounds 127,450 335,000 215,000 120.000 31,574,800 Under til production the count of each product (Round answers to decimal: 12.58) Home Made Commercial Model Total Estimated U of Cost Driver Pound Activity-Based Ove Rate $ per . $ Galone $ Preparate this show pool to each produced on the drivers (und verhead carente 2 decimal places, 12.2 and cared to de 2.300) Home Model Germercial de Estimated Use of Acties Estimated Activity Based Activity Cente Overhead le Cost Assigned De Overhead Rates Cool Ausled 5 Pic Core there O rut A Render te 2 decimales