\begin{tabular}{|c|c|c|c|c|c|} \hline & & & & \multicolumn{2}{|c|}{\begin{tabular}{c} Use of \\ Drivers by Product \end{tabular}} \\ \hline Activity Cost Pools & Cost Drivers & Estimated Overhead & \begin{tabular}{l} Estimated Use of \\ Cost Drivers \end{tabular} & Home & Commercial \\ \hline Receiving & Pounds & $80,400 & 335,000 & 215,000 & 120,000 \\ \hline Forming & Machine hours & 145,950 & 35,000 & 27,000 & 8,000 \\ \hline Assembling & Number of parts & 414,470 & 217,000 & 165,000 & 52,000 \\ \hline Testing & Number of tests & 55.080 & 25,500 & 15,500 & 10.000 \\ \hline Painting & Gallons & 63.096 & 5,258 & 3,680 & 1.578 \\ \hline \multirow[t]{2}{*}{ Packing and shipping } & \multirow[t]{2}{*}{ Pounds } & 824,100 & \multirow[t]{2}{*}{335,000} & \multirow[t]{2}{*}{215,000} & \multirow[t]{2}{*}{120,000} \\ \hline & & $1.583.096 & & & \\ \hline \end{tabular} Under traditional product costing, compute the total unit cost of each product. (Round answers to 2 decimal places, eg. 12.50 ) Sunland Fire, Inc. manufactures steel cylinders and nozzles for two models of fire extinguishers: (1) a home fire extinguisher and (2) a commercial fre extinguisher. The home modet is a high-volume (5,4,000 units), half-gallon cyfinder that holds 21/2 pounds of mult: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 annual direct labor hours are 96,300 or [1,5 hours (54,000+10,200)]. Estimated annual manufacturing overthead is $1,583,096. Thus, the peedetermined overhead rate is $16,44 or ($1,583,096+96,300) per direct tabor hour. The direct materiats 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 identifed six actwity cost pools and related cost drivers and accumulated overhead by cost pool as follows