I need help with the last photo of a table. The last 3 columns are: Use of Drivers by Product, Activity-Based Overhead Rates, Cost Assigned. Thanks!

Bonita Fire, Inc. manufactures steel cylinders and nozzles for two models of re extinguishers: [1} a home re extinguisher and (21a commercial re extinguisher. The home model is a high-volume (54,000 units), half-gallon cylinder that holds 2 1/2 pounds of multi- purpose dry chemical at 480 PSI. The commercial model is a lowvolume [10,200 units], twogallon cylinder that holds 10 pounds of multi-purpose dry chemical at 390 PSI. Both products require 1.5 hours of direct labor for completion.Therefore, total annual direct labor hours are 96,300 or [1.5 hours x (54,000 + 10,200}]. Estimated annual manufacturing overhead is $ 1,581,808. Thus, the predetermined overhead rate is $ 16.43 or {$ 1,581,808 + 96,300} per direct labor hour. The direct materials cost per unit is $18.50 for the home model and $26.50 for the commercial model. The direct labor cost is $19 per unit for both the home and the commercial models. The company's managers identied six activity cost pools and related cost drivers and accumulated overhead by cost pool as follows. Use of Drivers by Product Estimated Use of Activity Cost Pools Cost Drivers Estimated Overhead Cost Drivers Home Commercial Receiving Pounds $ 87,100 335,000 2 15,000 120,000 Forming M achine hours 152, 950 35,000 27,000 8,000 Assembling Number of pa rts 410,130 217,000 165,000 52,000 Testing N umber of tests 53,040 25,500 15,500 10,000 Painting Gallons 57,838 5,258 3,680 1,578 Packing a nd shipping Pounds 820,750 335,000 2 15,000 120,000 $ 1,581,808 (a) V Your answer is correct. Under traditional product costing, compute the total unit cost of each product. {Round answers to 2 dedmal places, e3. 12.50.} Home Model Commercial Model Total unit cost $ 62.14 $ 70.14 Under ABC, prepare a schedule showing the computations of the activity-based overhead rates (per cost driver). (Round overhead rate to 2 decimal places, e.g. 12.25.) Activity Estimated Estimated Activity-Based Cost Pool Overhead Use of Cost Drivers Overhead Rate Receiving 87100 Pounds per LA 335000 to 0.26 pou Machine per Forming 152950 35000 4.37 mac hours hou per Assembling 410130 217000 Parts 1.89 part Testing 53040 25500 Tests 2.08 per per Painting 57838 5258 Gallons 11 gall Packing per and 820750 335000 Pounds to 2.45 poul shipping 1581808Prepare a schedule assigning each activity's overhead cost pool to each product based on the use of cost drivers. (Round overhead cost per unit to 2 decimal places, e.g. 12.25 and cost assigned to O decimal places, e.g. 2,500.) Home Model Activity Use of Drivers Activity-Based Use of Di Cost Pool by Product Overhead Rates Cost Assigned by Proc Receiving $ Forming Assembling Testing Painting Packing and shipping Total costs assigned (a) Units produced (b) Overhead cost per $ unit [(a) + (b)]