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 highvolume (54,000 units), half-litre cylinder that holds 2.5 kilograms of multi-purpose dry chemical at 480PSI (pounds per square inch). The commercial model is a low-volume (10,200 units), two-litre cylinder that holds 10 kilograms of multi-purpose dry chemical at 390PSI. Both products require 1.5 hours of direct labour for completion. Therefore, total annual direct labour hours are 96,300 or [1.5hrs(54,000+10,200)]. Expec ted annual manufacturing overhead is $1,502,280. Thus, the predetermined overhead rate is $15.60 or ($1,502,28096,300) per direct labour hour. The direct materials cost per unit is $18.50 for the home model and $26.50 for the commercial model. The direct labour cost is $19 per unit for both the home and the commercial models. The company's managers identified six activity cost pools and related cost drivers, and accumulated overhead by cost pool as follows: Instructions (a) Under traditional product costing, calculate the total unit cost of each product. Prepare a simple comparative schedule of the individual costs by product (b) Under ABC, prepare a schedule showing the calculations of the activity-based overhead rates (per cost driver). (c) Prepare a schedule assigning each activity's overhead cost pool to each product based on the use of cost drivers. (Include a calculation of overhead cost per unit, rounding to the nearest cent.) (d) Calculate the total cost per unit for each product under ABC. (e) Classify each of the activities as a value-added activity or a non-value-added activity