FREGULATOS BACK Problem 17-01A -e (Video) (Part Level Submission) Waterway, Inc., manufactures steel cylinders and notes for two models of fire extinguishers (1) a home fire extinguisher and ta) commercial fremtinguisher. The home modelis high-volume (54,000 units, half-gallon cylinder that holde 2 1/2 pounds of multi-purpose dry chemical at 480 St. The commercial model sa low-volume (10,700), Iwan cylinder that holds 10 pound of multi-purpose dry chemical at 390 PS1. Both products require 1.5 hours of direct labor for completion. Therefore, tot annual direct labor hours are 96,300 or (15 hours (54,000 + 10,200). Estimated annual manufacturing overhead is 51,565,500. Thus, the predetermined overhead rate is $16.26 or ($1.565,500+ 0,300) per director hout. The direct materials coter unit is $10.50 for the home model and $26.50 for the commercial model. The direct labor cost $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 cool pool as follows. Estimated Use of Drivers by Product Estimated Use of Activity Cast Pools Cost Drivers Estimated Overhead Cost Drivers Home Commercial Receiving Pounds $87.100 335,000 215,000 120,000 Forming Machine hours 144.900 35,000 27,000 11,000 Assembling Number of parts 401, 450 217,000 165,000 52.000 Testing Number of tests 52,690 25,500 15,500 10,000 Painting Gallons 52,550 5,258 3,600 1.578 Packing and shipping Pounde 827,450 335.000 215.000 120.000 $1,565.500 Under traditional product costing, compute the total unit cost of each product. (Round answers to decimal places, 12.0.) Home Model Commercial Model Total unit cost