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 units), half-litre cylinder that holds 2.5 kilograms of multi-purpose dry chemical at 480 PSI (pounds per square inch). The commercial model is a low-volume (10,080 units), two-litre cylinder that holds 10 kilograms of multi-purpose dry chemical at 390 PSI. Both products require 1.25 hours of direct labour for completion. Therefore, total annual direct labour hours are 75,100 or [1.25 hrs. ~ (50,000 + 10,080)]. Estimated annual manufacturing overhead is $1,502,000. Thus, the predetermined overhead rate is $20.00 or ($1,502,000 - 75,100) per direct labour hour. The direct materials cost per unit is $18.42 for the home model and $27.16 for the commercial model. The direct labour cost is $18.20 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: Activity Cost Pools Cost Drivers Receiving Kilograms Forming Machine hours Assembling Number of parts Testing Number of tests Painting Litres Packing and shipping Kilograms Estimated Estimated Use Estimated Use Overhead of Cost Drivers of Drivers by Product Home Commercial $67,800 339,000 217,000 122,000 150,500 35,000 27,000 8,000 396,000 220,000 167,000 53,000 54,600 26,000 16,000 10,000 53,400 6,000 4,000 2,000 779,700 339,000 217,000 122,000 $1,502,000 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, e.g. 15.25 and other answers to 0 decimal places e.g. 1525.) Activity-based overhead applied Home Commercial Receiving-kilograms Forming-machine hours Assembly-number of parts Testing-number of tests Painting-litres Packing and shipping-kilograms Total overhead applied Total units produced Per unit overhead cost