Bonita, Inc. manufactures steel cylinders and nozzles for two models of fire extinguishers: (1) a home fire extinguisher and (2) a commercial fire extinguisher. Thehome modelis a high-volume (54,000 units), half-gallon cylinder that holds 2 1/2 pounds of multi-purpose dry chemical at 480 PSI. Thecommercial modelis a low-volume (10,200 units), two-gallon cylinder that holds 10 pounds of multi-purpose dry chemical at 390 PSI. 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 overhead is $1,581,808. Thus, the predetermined overhead rate is $16.43or ($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

Activity Cost Pools Cost Drivers Estimated Overhead Estimated Use of Cost Drivers Home Commercial

Receiving Pounds $87,100 335,000 215,000 120,000

Forming Machine hours 152,950 35,000 27,000 8,000

Assembling Number of parts 410,130 217,000 165,000 52,000

Testing Number of tests 53,040 25,500 15,500 10,000

Painting Gallons 57,838 5,258 3,680 1,578

Packing and shipping Pounds 820,750 335,000 215,000 120,000

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$1,581,808

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Under traditional product costing, compute the total unit cost of each product.(Round answers to 2 decimal places, e.g. 12.50.)

a) Home Model Commercial Model

Total unit cost$