P17-1A Combat Fire, Inc. manufactures steel cylinders and nozzles for two models of fire As extinguishers: a home fire extinguisher and (2) a commercial fire extinguisher. The co 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 or units), two-gallon cylinder that holds 10 pounds of multi-purpose dry chemical at 390 PSI. (I Both products require 1.5 hours of direct labor for completion. Therefore, total annual