FireOut uses a single plant-wide overhead rate based on Direct Labor Hours. Based on the information provided calculate the following: 1. The overhead rate 2. The total overhead cost assigned to the Home Model 3. The total overhead cost assigned to the Commercial Model 4. The per unit overhead cost to the Home Model 5. The per-unit overhead cost to the Commercial Model

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 $ 70,350 $ 150,500 412,300 51,000 52,580 820,750 S 1,557,480 Direct Labor Hours: Home Commercial 81,000 15,300 96,300 Total Direct Labor Hours Pounds (the cost driver for Receiving and Packing and Shipping) Home Commercial 215,000 120,000 335,000 Total Pounds 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) Home Commercial 165,000 52,000 217,000 Total Numbe of Parts Number of Tests (the cost driver for Testing) Home Commercial 15,500 10,000 25,500 Total Tests Gallons of Paint (the cost driver for Painting) Home Commercial 3,680 1578 5,258 Total Gallons Expected production of the Home Model is 54,000 units and of the Commercial Model 10.200 units