commercial fire extures steel cylinders and nozzles for two models of fire extinguishers: (1) a home fire extinguisher and (2) a purpose dry che extinguisher. The home model is a high-volume ( 54,000 units), half-litre cylinder that holds 2.50 kilograms of multipurpose dry chemical at 480PSI (pounds per square inch). The commercial model is a low-volume (9,500 units), two-litre cylinder that holds 10 kilograms of multi-purpose dry chemical at 390PSI Both products require 1.50 hours of direct labour for completion. Therefore, total annual direct labour hours are 95,250 or [1.50hrs. (54,000+9,500)]. Estimated annual manufacturing overhead is $1,524,000. Thus, the predetermined overhead rate is $16.00 or ($1,524,00095,250) per direct labour hour. The direct materials cost per unit is $18.12 for the home model and $26.30 for the commercial model. The direct labour cost is $18.40 per unit for both the home and commercial models. The company's managers identified six activity cost pools and related cost drivers, and estimated overhead by cost pool as follows: Prepare a schedule assigning each activity's overhead cost pool to each product based on the use of cost drivers. (Round per unit cost to 2 decimal places, eg. 15.25 and other answers to 0 decimal places es. 1525.) 4.) Compute the total cost per unit for each product under ABC. (Round your answers to 2 decimal places, e.g. 12.25.) Home Model \$ Commercial Model \$ 5.)Classify each of the activities as a value-added activity or a non-value-added activity. Activity Receiving value-addednon-value-added Forming non-value-addedvalue-added Assembling value-addednon-value-added Testing value-addednon-value-added Painting non-value-addedvalue-added Packing and shipping value-addednon-value-added