need help with part C please, there is two photos to completely show the C chart
Combat 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 2 1/2 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 1.5 hours of direct labor for completion. Therefore, total annual direct labor hours are 96,300 or 11.5 hours (54,000 - 10.2001). Estimated annual manufacturing overhead is $1.577.308. Thus, the predetermined overhead rate is $16.38 or ($1,577,308 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 identified six activity cost pools and related cost drivers and accumulated overhead by cost pool as follows Estimated Use of Drivers by Product Activity Cost Pools Receiving Forming Assembling Testing Painting Packing and shipping Cost Drivers Pounds Machine hours Number of parts Number of tests Gallons Pounds Estimated Overhead $83.750 152.950 407,960 54,060 57,838 820,750 $1.577,308 Estimated Use of Cost Drivers 335.000 35,000 217.000 25,500 5,258 335.000 Home 215,000 27,000 165.000 15.500 3,680 215,000 Commercial 120.000 8.000 52.000 10,000 1.578 120.000 Under traditional product casting compute the total unit cost of each product. (Round answers to 2 decimal places, eg. 12.50) Home Model Commercial Model Total unit cost $ 62.07 $ 70.07 Under ABC, prepare a schedule showing the computations of the activity based overhead rates (per cost driver). (Round overhead rate to 2 decimal places, es. 12.25.) Activity Estimated Estimated Activity-Based Cost Pool Overhead Use of Cost Drivers Overhead Rate Receiving $ 83750 335000 Pounds $ 0.25 pe po pe Forming 35000 152950 Machine hours 437 $ m. ho pe Assembling 407960 217000 Parts $ 1.88 pa Testing 54060 25500 Tests $ 2.12 pe Painting 57830 5258 Gallons $ 11 ga Packing and shipping 820750 325000 Pounds $ 245 pa $ 1577305 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.es. 12.25 and cost assigned to decimal places, es, 2,500) Home Model Activity Estimated Use of Activity-Based Estimate Cost Pool Drivers Overhead Rates Cost Assigned Dri Receiving Forming $ $ S Assembling $ Testing $ Painting $ $ Packing and shipping Total costs assigned a Units produced (b) Overhead cost per unita) (bl) 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, es 12.25 and cost assigned to decimal places, c.8. 2,500) Estimated Use of Drivers Commercial Model Activity-Based Overhead Rates Cost Assigned Cost Assigned $ $ $ $ $ $ $ $ $ $
