FireOut, Inc. manufactures steel cylinders and nozzles for two models of fire extinguishers: the Home Model and the Commercial Model. The following overhead cost information is is available: Budgeted Overhead: Receiving $ 228,000 Forming 648,000 Assembling 559,000 Testing 123,000 Painting 180,000 Packing and Shipping 210,000 Total Budgeted Overhead Costs $ 1,948,000 Direct Labor Hours: Home 15,000 Commercial 5,000 Total Direct Labor Hours 20,000 Cartons (the cost driver for Receiving) Home 8,000 Commercial 4,000 Total Cartons 12,000 Machine Hours (the cost driver for Forming) Home 42,000 Commercial 78,000 Total Machine Hours 120,000 Number of Parts (the cost driver for Assembling) Home Commercial 4,000 9,000 Total Number of Parts 13,000 Number of Tests (the cost driver for Testing) Home Commercial Total Tests Gallons of Paint (the cost driver for Painting) 80 220 300 Home 44,000 Commercial 36,000 Total Gallons 80,000 Pounds (the cost driver for Packing and Shipping) Home 23,000 Commercial 117,000 Total Pounds 140,000 Expected production of the Home Model is 100,000 units and of the Commercial Model 50,000 units.