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 + 10,2001). Estimated annual manufacturing overhead is $1,574,008. Thus, the predetermined overhead rate is $16.34 or (51,574,008 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 poolas follows Estimated Use of Drivers by Product Estimated Use of Activity Cost Pools Estimated Overhead Cost Drivers Commercial Receiving Pounds $87.100 335.000 215.000 120.000 Forming Machine hours 149.100 35,000 27.000 3.000 Assemble Number of parts 412.300 217.000 165.000 Number of tests 16.920 25.500 15.500 10.000 Paintin Gallone 57,838 51258 26 Packing and shipping Pounds 820.750 335.000 215,000 51:57.000 Cost Drivers Home 52000 120 (d) 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 save for Lator Attempts: 0 of 3 used Submit A la