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Combat Fire, Inc. manufactures steel cylinders and nozzles for two models of fire extinguishers: (1) a home fire extinguisher and (?) 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-gallion 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 anual direct labor hours are 96,300 or (1.5 hours * (54,000+ 10,200). Estimated annual manufacturing overhead is $1,573,108. Thus, the predetermined overhead rate is $16.34 or ($1,573,108 +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 Home Commercial Receiving Pounds $87,100 335,000 215,000 120,000 Forming Machine hours 150,150 35,000 27,000 8,000 Assembling Number of parts 399,280 217,000 165,000 52,000 Testing Number of tests 47,90 25,500 15,500 10,000 Painting Gallons 57,838 5,258 3.680 1,578 Packing and shipping Pounds 830,000 335,000 215,000 120,000 $1,573,106 x Your answer is incorrect. Try again. Under traditional product costing, compute the total unit cost of each product. (Round answers to 2 decimal places, e.g. 12.50.) Commercial Model Hinme Mndal Under traditional product costing, compute the total unit cost of each product. (Round answers to 2 decimal place Home Model Commercial Model x Total unit cost 62.00 70.00 Your answer is correct. Under ABC, prepare a schedule showing the computations of the activity-based overhead rates (per cost driver). (Ra Activity Cost Pool Estimated Overhead Estimated Use of Cost Drivers Activity-Based Overhead Rate Receiving 87100 335000 Pounds 26 per pound Forming 150150 35000 Machine hours 4.29 per machine hour Assembling 399280 217000 Parts 1.84 per part Testing 47940 25500 Tests 1.88 per test Painting 57838 5258 Gallons 11 per gallon Packing and shipping 830800 335000 Pounds 2.48 per pound