Combst Fire. Inc, manufactures steel cylinders and nozzles for two models of fire extinguishers. (1) a home fire oxtingusisher and (2) a commercial fire extinguisher. The homemodel is a high-volume (54,000 units). half-gallon cylinder that holds 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 PSL. Both products require 1.5 hours of direct labor for completion. Therefore, total annual direct labor hours are 96,300 or [1.5 hours (54,000+10,200)]. Estimated annual manufocturing overhead is $1,573,108. Thus, the predetermined overhead rate is $16,34 or ($1,573,108+96,300) per direct labor hour. The direct materials cost per unit is $18.50 for the home model and $2.6.50 for the commerclal model. The direct laboc cost is $19 per unit for both the home and the commercial models. The compary's managers identified six activity cost pools and related cost drivers and accumulated overhead by cost pool as follows. Under traditional product costing, compute the total unit cost of each product. (Round answers to 2 decimal ploces, eg. 12.50.) Under ABC, prepare a schedule showing the computations of the activity-based overhead rates (per cost driver). (Round overhead rate to 2 decimal ploces, e. 12.25 . Prepare a schedule assigning eich activity/s overhe ad cost pool to exch product baned on the use of cont drivers. (Mound overheud cost per unt to 2 decinal places. ex. 12.25 and cost asvimed bo 0 decimal ploces ex 2.500J Prepare a schedile assigning each activity's overhesd cost pool to each product baxed on the use of cost drivers. Round overhend Compute the tota( cost per unit for esch product under ABC. (Round onwer to 2 decimal places, es 1225 ) eTextbook and Media Classifyeach of the activities an a value-added activity or a non-value-added activity