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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 PSL. 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 15 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 $1561,090. Thus, the predetermined overhead rate is $16.21 or ($1.561,090 - 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 Estimated Use of Activity Cost Pools Cost Drivers Estimated Overhead Cost Drivers Commercial Receiving Pounds $83.750 335,000 215,000 120,000 Forming Machine hours 149.100 35,000 8.000 Assembling Number of parts 217.000 165,000 52.000 Testing Number of tests 47,940 25.500 15,500 10,000 Painting Gallons 3,680 1.578 Packing and shipping 824 100 120,000 Home 27,000 403,620 52.580 5.258 Pounds 335,000 215.000 51.561.090 (a) Under traditional product costing.compute the total unit cost of each oroduct Round answers to 2 decimal places on 12.50 (a) Under traditional product costing.compute the total unit cost of each product. (Round answers to 2 decimal ploors, eg. 12.50) Home Model Commercial Model Total unit cost $ eTextbook and Media Save for a Attempts: 0 of 3 used Submit Antwer (b) The parts of this question must be completed in order. This part will be available when you complete the part above (c The parts of this question must be completed in order. This part will be available when you complete the part above (d) The parts of this question must be completed in order. This part will be available when you complete the part above. Home Model Commercial Model Total unit cost S $ eTextbook and Media Save for later Attempts:0 of 3 used Submit Answer (b) The parts of this question must be completed in order. This part will be available when you complete the part above (c) The parts of this question must be completed in order. This part will be available when you complete the part above. (d) The parts of this question must be completed in order. This part will be available when you complete the part above. (e) The parts of this question must be completed in order. This part will be available when you complete the part above