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 $1,583,096. 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 Cost Drivers Cost Drivers Estimated Overhead Home Commercial 335,000 215,000 120,000 $80,400 145,950 27,000 8,000 Activity Cost Pools Receiving Forming Assembling Testing Painting Packing and shipping Pounds Machine hours Number of parts Number of tests Gallons 414,470 35,000 217,000 25,500 52,000 165,000 15.500 10,000 5,258 1,578 55,080 63,096 824,100 $1,583,096 3,680 215,000 Pounds 335,000 120,000 Under traditional product costing, compute the total unit cost of each product. (Round answers to 2 decimal places, e.g. 12.50.) Home Model Commercial Model Total unit cost $ $ Activity Cost Pool Estimated Overhead Estimated Use of Cost Drivers Activity-Based Overhead Rate Receiving $ Pounds $ Forming Machine hours $ Assembling Parts $ Testing Tests $ Painting Gallons $ Packing and shipping Pounds $ $ Units produced (b) Overhead cost per unit [(a) = (b)] $ Activity Cost Pool Estimated Use of Drivers Activity-Based Overhead Rates Cost Assigned Receiving $ $ Forming $ Assembling $ Testing $ Painting $ $ Packing and shipping Total costs assigned (a) $ A