Problem 17-01A a-e (Video) (Part Level Submission) Concord c manufactures sted cylinders and nozz es or wo modes offire extinqu shers: 1) hamc re extinquisher and 2 a commercial firn c tinguis er he home o e 's a high o umc 54 000 units half qalan cylinder hat halds 2 1 2 pounds o mu ti purpose dry chemical at 480 psi. Tha commercial model is a low-valume (10,20D units), two-gallon cylinder that holds 10 paunds of multi-purpase dry chenical at 330 psI. Hoth products require 1.5 haurs of direct lahor for complatinn. Therofare, tatal annual diract lahor hours are 96,3D or 1.5 hours x 54,000 + 10 200 ]. Fstimated annual manufacturing overhead is $1,576 578 Thus, the predetermined overhead rate$16.37 or $1 576 578 96,3 per diect labor hour. The direct materials cost per un t 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 companys managers identified s activity cost pools and related cost drivers and accumulated overhead by cost pool as follows. Estimated Use of Drivers by Product Estimated Use of Cost Drivers Activity Cost Pools Recaiving Forming Cost Drivers Estimated Overhend Home Commercial Machine hours Number of parts Number of tests Gallons Pounds 154,000 412,200 47,940 57,936 20,750 1,576,578 35, 215,0no 35,000 27,000 217,000 165,000 25,500 15,500 5,256 3,600 3,00D 215,Duo 120,000 8,000 52,000 10,000 1,570 20,000 Testing Paintng Packing and shipping Under traditional product costing, compute the total unit cost of each product. (Round answers to 2 declmal places, e.g. 12.50.) Home Model Commercial Model Total unit cost