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 (54,000 + 10,200)]. Expected annual manufacturing overhead is $1,566,400. Thus, the predetermined overhead rate is $16.27 or ($1,566,400 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:

Expected Use of Drivers by Product Expected Use of Cost Drivers Activity Cost Pools Cost Drivers Estimated Overhead Home Commercial Receiving Pounds $85,700 335,000 215,000 120,000 Forming Machine hours 145,000 35,000 27,000 8,000 Assembling Number of parts 402,000 217,000 165,000 52,000 Testing Number of tests 52,000 25,500 15,500 10.000 Painting Gallons 53,700 5,258 3,680 1,578 Packing and shipping Pounds 828,000 335,000 215,000 120,000 $1,566,400 Under traditional product costing, compute the total unit cost of each product. (Round answers to 2 decimal places, e.g. Home Model Commercial Model Total unit cost $ $ Under ABC, prepare a schedule showing the computations of the activity-based overhead rates (per cost driver). (Round overhead rate to 2 decimal places, es Activity Cost Pool Estimated Overhead Expected Use of Cost Drivers Activity-Based Overhead Rate Receiving $ Pounds $ per pound Forming Machine hours $ per machine hour Assembling Parts $ per part Testing Tests $ per test Painting Gallons $ per gallon Packing and shipping Pounds $ per pound $ Prepare a schedule assigning each activity's overhead cost pool to each product based on the use of cost drivers. (Round overhead cost per unit to 2 decimal places, eg. 12.25 and cost assigned to O decimal places, eg. 2,500.) Home Model Commercial Model Activity Cost Pool Expected Use of Drivers Activity-Based Overhead Rates Cost Assigned Expected Use of Drivers Activity-Based Overhead Rates Cost Assigned Receiving ta Forming $ $ Assembling $ $ Testing $ $ Painting $ $ Packing and shipping $ $ Total costs assigned (a) $ $ Units produced (b) Overhead cost per unit [(a) = (b)] $ $ eTextbook and Media Compute the total cost per unit each product under ABC. (Round answer to 2 decimal places, e.g. 12.25.) Home Model Commercial Model Total cost per unit to Classify each of the activities as a value-added activity or a non-value-added activity. Activity Receiving Painting v Packing and shipping >