Question 1 of 2 0.2/1 View Policies Show Attempt History Current Attempt in Progress Combat Fire, Inc. manufactures steel cylinders and nozzles for two models of freedtinguishers (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 multi- purpose dry chemical at 480 PSL. The commercial model is a low volume (10.200 units), two-gallon cylinder that holds 10 pounds of multi-purpose dry chemical at 390 PSL. Both products require 15 hours of direct labor for completion. Therefore, total annual direct Labor hours are 96,300 or 115 hours 154.000 + 10.2001 Estimated annual manufacturing overhead is $1.576.578. Thus, the predetermined overhead rate is $16.37 or ($1.576.57896,300) 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 poolas follows Estimated Use of Drivers by Product Activity Cost Pools Receiving Forming Assembling Testing Painting Packing and shipping Cost Drivers Pounds Machine hours Number of parts Number of tests Gallons Pounds Estimated Overhead $83.750 154,000 412,300 47,940 57,838 820.750 $1.576.578 Estimated Use of Cost Drivers 335,000 35.000 217.000 25,500 Home 215.000 27.000 165.000 15.500 3,680 215,000 Commercial 120,000 8,000 52.000 10.000 1.578 120.000 5.258 335.000 (a) O 9 VISA layer Applx as/w/v2/assessment-player/index.html?aunchid=e2a51e6-87e4-483a-beb5-S17d3ab909298/question/ 4 YouTube Log Out Settings agebd.com Ltd TV Shows. Peace Tv Bangla Str. Watch Free Sports Apps Question 1 of 2 0.2/1 IN Home Model Commercial Model Total unit cost $ 62.06 $ 70.06 e Textbook and Media Attempts: 4 of Sused (b) Under ABC.prepare a schedule showing the computations of the activity-based overhead rates per cost driver (Round overhead rate to 2 decimal places, s. 12.25) Activity Cost Pool Estimated Overhead Estimated Use of Cost Drivers Activity-Based Overhead Rate Receiving $ Pounds $ pe po Forming Machine hours pe $ Assembling he Parts $ Testing pa Tests $ De Painting Gallons $ DE Packing and shipping Pounds $ D VISA 3515