Combat Fire. In manufactures steel cylinders and nozzles for two models of fire extinguishers (1) a home fire extinguisher and (2) a commercial re 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 PSL. The commercial model is a low volume (10.200 units two-gallon ylinder that holds 10 pounds of multi-purpose try chemical at 390 PSI. Both products require 1.5 hours of direct labor for completion. Therefore, total annual direct aber hours are 96,300 or 11.5 hours (54.000 10.2001). Estimated annual manufacturing overhead is $2.568,390. Thus, the predetermined overhead rate is $16.29 cr (51,562.390 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 519 per unit for both the home and the commercial models The company's managers identied six xtilty cost pools and related cost drives and accumulated overhead by cost pool as follows Estimated Use of Drivers by Product Estimated Use of Activity Cost Pools Cost Drivers Estimated Overhead Cost Drivers Home Commercial Recelving Pounds $87.100 335.000 215.000 120,000 Forming Machine hours 152.950 15.000 27.000 8.000 Assembling Number of parts 410130 217.000 165.000 52.000 Testing Number of tests 15 500 525 1430 25 500 10.000 44 880 52 50 Painting 1578 Drivers by Product Activity Cost Pools Cost Drivers Receiving Pounds Forming Machine hours Assembling Number of parts Testing Number of tests Painting Gation Packing and shipping Pounds Estimated Overhead 587 100 152.950 410.130 44100 52.500 120.750 51.56390 Estimated Use of Cost Drivers 335.000 35.000 217.000 25.500 5.250 335.000 Home 215.000 27.000 165.000 15.500 3.600 215.000 Commercial 120.000 3.000 52.000 10.000 1578 120.000 (a) Under traditional product casting compute the total unit cost of each product. (Round answers to 2 decimal places, & 1250) Home Model Commercial Model Total unit cost