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Chapter 18 Checkpoint Problem Name 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 Direct Labor Hours: Home Commercial Total Direct Labor Hours Cartons (the cost driver for Receiving) Home Commercial Total Cartons Machine Hours (the cost driver for Forming) Home Commercial Total Machine Hours Number of Parts (the cost driver for Assembling) Home Commercial Total Number of Parts Number of Tests (the cost driver for Testing) Home Commercial Total Tests Gallons of Paint (the cost driver for Painting) Home Commercial Total Gallons Pounds (the cost driver for Packing and Shipping) Home Commercial Total Pounds 69,580 150,500 412,300 51,000 52,580 824,100 81,000 15,300 96,300 700 300 1,000 27,000 8,000 35,000 165,000 52,000 217,000 15,500 10,000 25,500 3,680 1,578 5,258 215,000 120,000 335,000 )ected production of the Home Model is 54,000 units and of the Commercial Model 10,200 units.