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 x (54,000+ 10,200)]. Estimated annual manufacturing overhead is $1,570,138. Thus, the predetermined overhead rate is $16.30 or ($1,570,138 +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 Receiving Cost Drivers: Pounds Estimated Overhead Cost Drivers Home Commercial $83,750 335,000 215,000 120,000 Forming Machine hours 150,850 35,000 27,000 8,000 Assembling Number of parts 403,620 217,000 165,000 52,000 Testing Number of tests 49,980 25,500 15,500 10,000 Painting Gallons 57,838 5,258 3,680 1,578 Packing and shipping Pounds 824.100 335,000 215,000 120,000 $1,570,138 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, e.g. 12.25 and cost assigned to O decimal places, eg. 2,500.) Activity Cost Pool Estimated Use of Drivers Receiving Forming Assembling Testing Painting Packing and shipping Total costs assigned (a) Units produced (b) Overhead cost per unit ((a) + (b)] +9 6A $ $ SA SA S Home Model Activity-Based Estimated Overhead Rates Cost Assigned Drive activity's overhead cost pool to each product based on the use of cost drivers. (Round aces, e.g. 12.25 and cost assigned to O decimal places, e.g. 2,500.) Estimated Use of Drivers Commercial Model Activity-Based Overhead Rates Cost Assigned $ +A EA $ $ I +A A +A $ +A tA $