Please show your calculations!

Problem 5-35A 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 (54,000 units), half-litre cylinder that holds 2.50 kilograms of multi-purpose dry chemical at 480 PSI (pounds per square inch). The commercial model is a low-volume (10,200 units), two-litre cylinder that holds 10 kilograms of multi-purpose dry chemical at 390 PSI. Both products require 1.50 hours of direct labour for completion. Therefore, total annual direct labour hours are 96,300 or [1.50 hrs. x (54,000 + 10,200)]. Expected annual manufacturing overhead is $1,502,280. Thus, the predetermined overhead rate is $15.60 or ($1,502,280 = 96,300) per direct labour hour. The direct materials cost per unit is $18.78 for the home model and $26.20 for the commercial model. The direct labour cost is $20.00 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 Overhead Activity Cost Pools Cost Drivers Receiving Kilograms Forming Machine hours Assembling Number of parts Testing Number of tests Painting Litres Packing and shipping Kilograms $70,610 151,200 391,100 51,700 54,110 783,560 $1,502,280 Expected Use Expected Use of Cost Drivers of Drivers by Product Home Commercial 335,200 215,000 120,200 36,500 28,000 8,500 219,000 166,000 53,000 26,900 16,000 10,900 6,520 4,220 2,300 335,200 215,000 120,200 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 Commercial Model Manufacturing Costs Home Model Direct materials $ Direct labour Overhead Total unit cost LINK TO TEXT LINK TO TEXT LINK TO TEXT 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 O decimal places e.g. 1525.) Est. MOH Cost Pool Est. Usage Rate Cost Drivers Receiving $ per kilogram Forming $ $ per machine hr Assembly $ $ per part Testing $ $ per test Painting per litre $ Packing & shipping per kilogram $ $ LINK TO TEXT LINK TO TEXT LINK TO TEXT Prepare a schedule assigning each activity's overhead cost pool to each product based on the use of cost drivers. (Round per unit cost to 2 decimal places, e.g. 15.25 and other answers to o decimal places e.g. 1525.) Home Commercial Activity-based overhead applied Receiving-kilograms Forming-machine hours Assembly-number of parts Testing-number of tests Painting-litres Packing and shipping-kilograms Total overhead applied $ Total units produced Per unit overhead cost LINK TO TEXT LINK TO TEXT LINK TO TEXT Calculate the total cost per unit for each product under ABC. (Round answers to 2 decimal places, e.g. 15.25.) Home Commercial Per unit cost LINK TO TEXT LINK TO TEXT LINK TO TEXT Classify each of the activities as a value-added activity or a non-value-added activity. Receiving Forming Assembling Testing Painting Packing and shipping LINK TO TEXT LINK TO TEXT LINK TO TEXT