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 available Budgeted Overhead Receiving Forming Assembling Testing Painting Packing and Shipping Total Budgeted Overhead Costs $ 69,580 150,500 412,300 51,000 52,580 824100 S 1,560,060 Direct Labor Hours: Home Commercial 81,000 15,300 96,300 Total Direct Labor Hours Cartons (the cost driver for Receiving) Home Commercial 700 300 1,000 Total Cartons Machine Hours (the cost driver for Forming) Home Commercial 27,000 8,000 35,000 Total Machine Hours Number of Parts (the cost driver for Assembling) 165,000 52,000 217,000 Home Commercial Total Number of Parts Number of Tests (the cost driver for Testing) 15,500 10,000 25,500 Home Commercial Total Tests Gallons of Paint (the cost driver for Painting) 3,680 1,578 5,258 Home Commercial Total Gallons Pounds (the cost driver for Packing and Shipping) 215,000 120,000 335,000 Home Commercial Total Pounds Expected production of the Home Model is 54,000 units and of the Commercial Model 10,200 units