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, totd) annual direct labor hours are 96,300 or (1.5 hours (54,000 + 10,200)). Estimated annual manufacturing overhead is $1.574.800. Thus, the predetermined overhead rate is $16.35 or ($1.574,800 +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 Estimated Use of Activity Cost Pools Cost Drivers Estimated Overhead Cost Drivers Home Commercial Receiving Pounds $87.100 335,000 215.000 120,000 Machine hours 151.900 Forming 35.000 27,000 8,000 Number of parts Assembling 405.790 217,000 165,000 52,000 Testing Number of tests 49.980 25,500 15,500 10,000 52,580 Gallons 5,258 3,680 1,578 Painting Pounds Packing and shipping 827,450 335,000 215,000 120,000 $1.574,800 Under traditional product costing, compute the total unit cost of each product. (Round answers to 2 decimal places, 6.9. 12.50.) Home Model Commercial Model Total unit cost LINK TO TENE VIDEO SIMILAR PROBLEM Under ABC, prepare a schedule showing the computations of the activity-based overhead rates (per cost driver). (Round overhead rate to 2 decimal places, e.g. 12.25.) Under Ac. prepare a schedule showing the computations of the activity based overhead rates per cost driver) (Round overhead rate to 2 decimal places 12.25.) Estated Actty Cost Pool Expected Activ-Based Overhead Use of cost Drivers Overhead Rate Receiving Pounds per pound Forming Machine hours per machine hour Asembling Parts per part Testing Tests Painting Gallons per gallon Packing and shipping Pounds per pound Prepare a schedule andoning each activityseverhead cost pool to each product based on the use of cost drivers (Round overhead cost per unit to declarat placet 12.23 and cont assigned to decimal places .0. 2.500.) Home Model Commercial Model Activity case tapet Ur of Activity Based Expected Use of Acuity Based Drivers Overhead Rates Cost Assigned Drivers Overhead lates Co And Receiving Forming Assembling Testing Painting Packing and whipping Total costs assigned (a) Units produced (6) Overhead cost per unit LINK TO TEXT VIDEOLAR PORN LINK TO TEXT LINK TO TEXT Compute the total cost per unit for each product under ABC. (Round answer to 2 decimal places, e.g. 12.25.) Home Model Commercial Model Total cost per unit
