Current Attempt in Progress 0 02:10:08 HdeTier 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 hallgallon cylinder that holds 2 1/2 pounds of multi-purpose dry chemical at 480 PSL. The commercial model is a low volume (10.200 units two galloncinder that holds 10 pounds of multi-purpose dry chemical at 390 PSI. Both products require 15 hours of direct labor for completion. Therefore, totalu l direct labor hours are 96 300 or hours 54.000 - 10.2001 Estimated annual manufacturing overhead is $1.588.566. Thus, the predetermined overhead rate is $16.50 or 51,588,56696,300) 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 identifieds activity cost pools and related cost drivers and accumulated overhead by cost pool as follows. Estimated Use of Drivers by Product Estimated Use of Cost Drivers Activity Cost Pools Cost Drivers Estimated Overhead Home Commercial Receiving Pounds 157.100 335.000 215.000 120.000 BODO Forming Machine hours 155.050 412.300 Number of parts Assembling 52,000 35.000 27.000 217.000 165.000 25.500 15.500 3.680 335.000 215.000 Number oftest 1920 10,000 Testing 1.578 Paint G 3096 4100 Packing and shipping Pounds $15 Under traditional product costing, compute the total unit cost of each product. (Round answers to 2 decimal places, eg. 12.50.) Home Model Commercial Model Total unit cost $ Save for Later