Lily Fire, 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 high$-$volume $(54,000$ units$),$ half$-$gallon cylinder that holds $21/2$ pounds of multi$-$purpose dry chemical at $480$ PSI. The commercial model is a low$-$volume $(10,200$ units$),$ two$-$gallon cylinder that holds $10$ pounds of multi$-$purpose dry chemical at $390$ PSI. Both products require $1\mathrm{.}5$ hours of direct labor for completion. Therefore, total annual direct labor hours are $96,300$ or $[1\mathrm{.}5$ hours $\backslash$times $(54,000+10,200)].$ Estimated annual manufacturing overhead is $$1,585,316.$ Thus, the predetermined overhead rate is $$16\mathrm{.}46$ or $($$$1,585,316-$: $96,300)$ per direct labor hour. The direct materials cost per unit is $$18\mathrm{.}50$ for the home model and $$26\mathrm{.}50$ for the commercial model. The direct labor cost is $$19$ per unit for both the home and the commercial models.

The company$$s managers identified six activity cost pools and related cost drivers and accumulated overhead by cost pool as follows.$\backslash$table$[[$Activity Cost Pools,Cost Drivers,Estimated Overhead,$\backslash$table$[[$Estimated Use of$],[$Cost Drivers$]],\backslash$table$[[$Use of$],[$Drtwers by Product$]]],[$Home$,$Commercial$],[$Receiving$,$Pounds,$$90,450,335,000,215,000,120\mathrm{.}000],[$Forming$,$Machine hours,$150\mathrm{.}850,35,000,27,000,8\mathrm{.}000],[$Assembling$,$Number of parts,$401,450,217,000,165,000,52,000],[$Testing$,$Number of tests,$52\mathrm{.}020,25,500,15\mathrm{.}500,10,000],[$Painting$,$Gallons,$63\mathrm{.}096,5\mathrm{.}258,3\mathrm{.}680,1\mathrm{.}578],[$Packing and shipping,Pounds,$827,450,335,000,215,000,120\mathrm{.}000],[,$$$1\mathrm{.}585\mathrm{.}316,,,]]$

Prepare 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, eg$.12\mathrm{.}25$ and cost assigned to $0$ decimal places, e$.$g$.2,500.)$

$\backslash$table$[[$Activity Cost Pool,$\backslash$table$[[$Use of$],[$Drivers$],[$by$],[$Product$]],\backslash$table$[[$Activity$-$Based$],[$Overhead$],[$Rates$]],\backslash$table$[[$Cost$],[$Assigned$]],\backslash$table$[[$Use of$],[$Drivers$],[$by$],[$Product$]],\backslash$table$[[$Activity$-],[$Based$],[$Overhead$],[$Rates$]],\backslash$table$[[$Cost$],[$Assigned$]]],[$Receiving$,$dots,dots.,dots,dots,dots,dots