Blossom 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 (50,000 units), half-litre cylinder that holds 2.50 kilograms of multi-purpose dry chemical at 480 PSI (pounds per square inch). The commercial model is a low-volume (9,000 units), two-litre cylinder that holds 10 kilograms of multi-purpose dry chemical at 390 PSI. Both products require 2.00 hours of direct labour for completion. Therefore, total annual direct labour hours are 118,000 or [2.00 hrs. (50,000 + 9,000)]. Estimated annual manufacturing overhead is $1,516,300. Thus, the predetermined overhead rate is $12.85 or ($1,516,300 118,000) per direct labour hour. The direct materials cost per unit is $18.00 for the home model and $26.00 for the commercial model. The direct labour cost is $18.00 per unit for both the home and commercial models. The companys managers identified six activity cost pools and related cost drivers, and estimated overhead by cost pool as follows:

Activity Cost Pools		Cost Drivers		Estimated Overhead		Estimated Use of Cost Drivers		Use of Drivers by Product
								Home		Commercial
Receiving		Kilograms		$67,000		335,000		215,000		120,000
Forming		Machine hours		150,500		35,000		27,000		8,000
Assembling		Number of parts		390,600		217,000		165,000		52,000
Testing		Number of tests		52,000		26,000		16,000		10,000
Painting		Litres		52,200		6,000		4,000		2,000
Packing and shipping		Kilograms		804,000		335,000		215,000		120,000
				$1,516,300

(a)

Under traditional product costing, calculate the total unit cost of each product. Prepare a simple comparative schedule of the individual costs by product. (Round answers to 2 decimal places, e.g. 15.25.)

		Products
Manufacturing Costs		Home Model		Commercial Model
Direct materials		$enter a dollar amount		$enter a dollar amount
Direct labour		enter a dollar amount		enter a dollar amount
Overhead		enter a dollar amount		enter a dollar amount
Total unit cost		$enter a total amount		$enter a total amount