PROBLEMS: SETA P1 7-1A Combat Fire, Inc. manufactures steel cylinders and nozzles for two models of fire Assign overhead using tra extinguishers: (1) a home fire extinguisher and (2) a commercial fire extinguisher. The costing home model is a high-volume (54,000 units), half-gallon cylinder that holds 2 1 of multi-purpose dry chemical at 480 PSI. The commercial model is a low-volume (10,200 or non-value-added units), two-gallon cylinder that holds 10 pounds of multi-purpose dry chemical at 390 PSI. (1,2,3,Ap Both products require 1.5 hours of direct labor for completion. Therefore, total annual and ABC; compute costs; classify activities as /2 pounds