Combat Fire, Inc manufactures steel cyinders 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 480 PSI. The commercio modelis a low volume (10.200 units two ton Cylinder that holds 10 pounds of multi-purpose dry chemical at 390 PSI, Beth products require 15 hours of direct labor for completion. Therefore, totalannual direct labor hours 96.300 (1.5 hours (54,000 + 10.2001 Estimated annual manufacturing overhead is 51,570,138. Thus, the predetermined overhead race is $16.30 or $1.570.138-.300 per director hour. The direct materials cost per unit is $18 So for the home model and $26.50 for the commercial model. The direct Isbor 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 accurated overhead by cost pools follows. Activity Cost Pool Cost Drivers Pounds Estimated Use of Drivers by Product Estimated Use of Cost Drivers Home Commercial 335,000 215.000 120,000 35.000 27.000 8.000 2 17.000 100.000 52.000 25.500 15.500 10,000 5.258 220 1576 Estimated Overhead $83.750 150.850 400.420 49.900 Machine hours Number of parts Testing Number of tests 57.3 Packing and song 824.100 315.000 120.00 $1,570 138 5 ML COSTE 10 PROZO Sasu puno me prapa pen H a popod u person