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)). Estimated annual manufacturing overhead is $1,570,138. Thus, the predetermined overhead rate is $16.30 or ($1.570,13896,300) 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 Cost Drivers Estimated Use of Cost Drivers Home Commercial Activity Cost Pools Receiving Estimated Overhead $83.750 Pounds 120,000 8,000 Forming Machine hours 150,850 Assembling 52,000 Number of parts Number of tests Gallons 403,620 49,980 335.000 215,000 35,000 27,000 217.000 165,000 25,500 15,500 5,258 3,680 335,000 215,000 Testing 10,000 Painting 57.838 1,578 Packing and shipping Pounds 120,000 824,100 $1.570,138 Compute the total cost per unit for each product under ABC. (Round answer to 2 decimal places, eg. 12.25.) Home Model Commercial Model Total cost per unit $