Combat Fire, Inc. manufactures steel cylinders and nozzles for two models of fre extinguishers: (1) a home fire extinguisher and (2) a commercial fire extinguisher. The home model is a high-volume (54,000 units of gallon cylinder that holds 2 1/2 pounds of multi purpose dry chemical at 430 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 11.5 hours x (54.000-10.2001. Estimated annual manufacturing overhead is $1.583.096 Thus, the predetermined overhead rate is $16.44 or ($1.583,096 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 Receiving Cost Drivers Pounds Estimated Overhead $80,400 Estimated Use of Cost Drivers Home Commercial 335,000 215,000 120,000 Forming Machine hours 145,950 35.000 27,000 8,000 Assembling Number of parts 414470 217.000 165,000 $2,000 Testing Number of tests 55,080 25.500 15,500 10,000 Painting Gators 63096 $258 3680 1.570 Packing and shipping Poundi 824100 335,000 215,000 120.000 $1,582096 Under traditional product costing, compute the total unit cost of each product. (Round answers to 2 decimal places, e.g. 12.50.) Home Model Total unit cost $ Commercial Model $ 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 $ $