Problem 17-1A 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 multipurpose dry chemical at OPST. 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 1.5 hours of direct labor for completion. Therefore, total annual direct labor hours are 95,300 or 1.5 hours x (54,000 + 10,200)). Expected annual manufacturing overhead is $1,568,500. Thus, the predetermined overhead rate is $16.29 or ($1.568.500 96,300) per direct labor hour. The direct materials cost per unit is $13.50 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: Expected Use of Drivers by Product Estimated Overhead Commercial Activity Cost Pools Receiving Forming umbling Cost Drivers Pounds Machine hours Number of parts Number of tests Gallons Pounds 183.900 153,000 402,000 57.000 Expected Use of Cost Drivers 335,000 35,000 217.000 25.500 5.255 335.000 Home 215.000 27.000 165,000 15.500 8.000 52,000 10.000 Painting Packing and shipping 215.000 120.000 123,000 51.568,500 decimal places eg. 12.25.) Under traditional product costing compute the total unit cost of each product. (Round answers to Home Hotel Commercial Model Total unit cout