Please help with the second part of the question.

FireOut 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 (61,000 units), half-litre cylinder that holds 2.5 kilograms of multi-purpose dry chemical at 480 PSI (pounds per square inch). The commercial model is a low-volume (13,695 units), two-litre cylinder that holds 10 kilograms of multi-purpose dry chemical at 390 PSI. Both products require 2.00 hours of direct labour for completion. Therefore, total annual direct labour hours are 149,390 or [2.00 hrs. x (61,000 + 13,695)]. Estimated annual manufacturing overhead is $1,493,900. Thus, the predetermined overhead rate is $10.00 or ($1,493,900 = 149,390) per direct labour hour. The direct materials cost per unit is $18.10 for the home model and $27.18 for the commercial model. The direct labour cost is $19.20 per unit for both the home and commercial models. The company's managers identified six activity cost pools and related cost drivers, and estimated overhead by cost pool as follows: Estimated Estimated Use Estimated Use Activity Cost Pools Cost Drivers Overhead of Cost Drivers of Drivers by Product Home Commercial Receiving Kilograms $67,800 339,000 217,000 122,000 Forming Machine hours 148,000 37,000 29,000 8,000 Assembling Number of parts 392,400 218,000 166,000 52,000 Testing Number of tests 52,000 26,000 16,000 10,000 Painting Litres 54,000 6,000 4,000 2,000 Packing and shipping Kilograms 779,700 339,000 217,000 122,000 $1,493,900 (a) Your answer is correct. Under traditional product costing, calculate the total unit cost of each product. Prepare a simple comparative schedule of the individual costs by product. (Round answers to 2 decimal places, e.g. 15.25.) Products Home Model Commercial Model Manufacturing Costs Direct materials 18.10 27.18 Direct labour 19.20 19.20 Overhead 20 20 Total unit cost 57.3 66.38 Under ABC, prepare a schedule showing the calculations of the activity-based overhead rates (per cost driver). (Round rate per cost driver to 2 decimal places, e.g. 15.25 and other answers to 0 decimal places e.g. 1525.) Est. MOH Est. Usage Cost Drivers Cost Pool Rate Receiving per kilogram $ $ Forming per machine hr. $ to Assembly per part $ $ Testing per test $ $ Painting per litre $ $ Packing and shipping per kilogram $ $ $