FireOut 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 (50.000 unts), half-litre cylinder that holds 2.5 kilograms of multi-purpose dry chemical 480 PSI (pounds per square inch). The commercial model is a low volume (9.000 units), two tre cylinder that holds 10 kilograms of annual manufacturing overhead is $1,516,300. Thus, the predetermined overhead rate is $12.85 or ($1,516,300 + 118,000) per direct labour hour. The direct materials cost per unit is $18.00 for the home model and $26.00 for the commercial model. The direct labour cost is $18.00 per unit for both the home and commercial models. The company's managers identified sx activity cost pools and related cost drivers, and estimated overhead by cost pool as follows: Estimated Estimated Use Estimated Use Activity Cost Pools Cost Drivers Overhead of Cost Drivers of Drivers by Product Home Commercial Receiving Kilograms $67,000 335,000 215,000 120,000 Forming Machine hours 150,500 35,000 27,000 8,000 Assembling Number of parts 390,600 217,000 165,000 52.000 Testing Number of tests 52,000 26,000 16,000 10,000 Painting Litres 52,200 6,000 4,000 2,000 Packing and shipping kilograms 804,000 335,000 215,000 120,000 $1,516,300 (a) Under traditional product costing, calculate the total unit cost of each product. Prepare a simple comparative schedule of the individual costs by product. (Round answers to 2 decimal places... 15.25.) Products Manufacturing Costs Home Model Commercial Model Direct materials Direct labour Overhead Total unit cost