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Bramble, Inc. manufactures steel cylinders and nozzles for two models of fire extinguishers: (1) a home fire extinguisher and (2) a commercial fire extinguisher. The

Bramble, 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-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 $1,569,238. Thus, the predetermined overhead rate is $16.30 or ($1,569,238 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 companys 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 Cost Drivers Estimated Overhead Estimated Use of Cost Drivers Home Commercial Receiving Pounds $83,750 335,000 215,000 120,000 Forming Machine hours 155,050 35,000 27,000 8,000 Assembling Number of parts 403,620 217,000 165,000 52,000 Testing Number of tests 44,880 25,500 15,500 10,000 Painting Gallons 57,838 5,258 3,680 1,578 Packing and shipping Pounds 824,100 335,000 215,000 120,000 $1,569,238 (a) Correct answer icon Your answer is correct. Under traditional product costing, compute the total unit cost of each product. (Round answers to 2 decimal places, e.g. 12.50.) Home Model Commercial Model Total unit cost $enter a dollar amount 61.95 $enter a dollar amount 69.95 eTextbook and Media Attempts: 1 of 3 used (b) Your Answer Correct Answer Correct answer icon Your answer is correct. 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.) Activity Cost Pool Estimated Overhead Estimated Use of Cost Drivers Activity-Based Overhead Rate Receiving $enter a dollar amount 83750 enter a number of pounds 335000 Pounds $enter a dollar amount per pound .25 per pound Forming enter a dollar amount 155050 enter a number of machine hours 35000 Machine hours $enter a dollar amount per machine hour 4.43 per machine hour Assembling enter a dollar amount 403620 enter a number of parts 217000 Parts $enter a dollar amount per part 1.86 per part Testing enter a dollar amount 44880 enter a number of tests 25500 Tests $enter a dollar amount per test 1.76 per test Painting enter a dollar amount 57838 enter a number of gallons 5258 Gallons $enter a dollar amount per gallon 11 per gallon Packing and shipping enter a dollar amount 824100 enter a number of pounds 335000 Pounds $enter a dollar amount per pound 2.46 per pound $enter a total amount 1569238 eTextbook and Media Attempts: 3 of 3 used (c) Your Answer Correct Answer Partially correct answer icon Your answer is partially correct. Prepare a schedule assigning each activitys overhead cost pool to each product based on the use of cost drivers. (Round overhead cost per unit to 2 decimal places, e.g. 12.25 and cost assigned to 0 decimal places, e.g. 2,500.) Home Model Commercial Model Activity Cost Pool Estimated Use of Drivers Activity-Based Overhead Rates Cost Assigned Estimated Use of Drivers Activity-Based Overhead Rates Cost Assigned Receiving enter a dollar amount 215000 $enter a dollar amount .25 $enter a dollar amount enter a dollar amount 120000 $enter a dollar amount .25 $enter a dollar amount Forming enter a dollar amount 27000 $enter a dollar amount 4.43 enter a dollar amount enter a dollar amount 8000 $enter a dollar amount 4.43 enter a dollar amount Assembling enter a dollar amount 165000 $enter a dollar amount 1.86 enter a dollar amount enter a dollar amount 52000 $enter a dollar amount 1.86 enter a dollar amount Testing enter a dollar amount 15500 $enter a dollar amount 1.76 enter a dollar amount enter a dollar amount 10000 $enter a dollar amount 1.76 enter a dollar amount Painting enter a dollar amount 3680 $enter a dollar amount 11 enter a dollar amount enter a dollar amount 1578 $enter a dollar amount 11 enter a dollar amount Packing and shipping enter a dollar amount 215000 $enter a dollar amount 2.46 enter a dollar amount enter a dollar amount 120000 $enter a dollar amount 2.46 enter a dollar amount Total costs assigned (a) $enter a total amount $enter a total amount Units produced (b) enter a number of units produced enter a number of units produced Overhead cost per unit [(a) (b)] $enter the quotient of the two previous amounts rounded to 2 decimal places $enter the quotient of the two previous amounts rounded to 2 decimal places eTextbook and Media Solution Attempts: 3 of 3 used (d) New attempt is in progress. Some of the new entries may impact the last attempt grading. Your answer is incorrect. 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 $enter a dollar amount $enter a dollar amount

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