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 $1,576,300. Thus, the predetermined overhead rate is $16.37 or ($1,576,300 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 t Pools Cost Drivers Estimated Overhead Home Commercial Pounds $89,700 335,000 215,000 120,000 Machine hours 151,000 8,000 35,000 27,000 217,000 165,000 Number of parts 405,000 52,000 Number of tests 51,000 25,500 15,500 Gallons 57,600 5,258 3,680 335,000 215,000 10,000 1,578 120,000 hipping Pounds 822,000 $1,576,300 X Your answer is incorrect. Under traditional product costing, compute the total unit cost of each product. (Round answers to 2 decimal places, e.g. 12.25.) Home Model Total unit cost $ 62.05 62.05 e Textbook and Media * Your answer is incorrect. Under traditional product costing, compute the total unit cost of each product. (Round answers to 2 decimal places, e.g. 12.25.) Home Model Commercial Model Total unit cost $ 62.05 70.05 eTextbook and Media Attempts: 3 of 5 used