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 $\frac{21}{2}$ pounds of multipurpose 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 $1\mathrm{.}5$ hours of direct labor for completion. Therefore, total annual direct labor hours are $96,300$ or hours $(54,000+10,200).$ Estimated annual manufacturing overhead is $$1,582,128.$ Thus, the predetermined overhead rate is $$16\mathrm{.}43$ or $($$$1,582,12896,300)$ per direct labor hour. The direct materials cost per unit is $$18\mathrm{.}50$ for the home model and $$26\mathrm{.}50$ for the commercial model. The direct labor cost is $$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.

$\backslash$table$[[$Activity Cost Pools,Cost Drivers,Estimated Overhead,$\backslash$table$[[$Estimated Use of$],[$Cost Drivers$]],\backslash$table$[[$Estimated Use of$],[$Drivers by Product$]]],[$Home$,$Commercial$],[$Receiving$,$Pounds,$$90,450,335,000,215,000,120,000],[$Forming$,$Machine hours,$154,000,35,000,27,000,8,000],[$Assembling$,$Number of parts,$410,130,217,000,165,000,52,000],[$Testing$,$Number of tests,$48,960,25,500,15,500,10,000],[$Painting$,$Gallons,$57,838,5,258,3,680,1,578],[$Packing and shipping,Pounds,$820,750,335,000,215,000,120,000]]$