Combat Fire, 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 x (54,000+ 10,200)). Estimated annual manufacturing overhead is $1,581,808. Thus, the predetermined overhead rate is $16.43 or ($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. Estimated Use of Drivers by Product Activity Cost Pools Cost Drivers Estimated Overhead Commercial Receiving Pounds Estimated Use of Cost Drivers Home 335,000 215,000 35,000 27.000 $87,100 120,000 Machine hours 152,950 8,000 Forming Assembling Number of parts 410,130 217.000 165,000 52,000 Testing Number of tests 53,040 10,000 Painting Gallons 57,838 25,500 15,500 5,258 3,680 335,000 215,000 1,578 120,000 Packing and shipping Pounds 820,750 $1,581,808 Under ABC, prepare a schedule showing the computations of the activity-based overhead rates (per cost driver). (Round overhead rate to 2 decimal places. 1225 Activity Cost Pool Estimated Overhead Estimated Use of Cost Drivers Activity-Based Overhead Rate Pounds per pound Receiving Forming Machine hours Parts per machine hour Assembling per part Testing Tests per test Painting Gallons per gallon Packing and shipping Pounds per pound