Question 13 of 13 0.271 HT Under ABC.prepare a schedule showing the computations of the activity based overhead rates per cost driver). (Round overhead rote to 2 decimal places es. 12.25) Activity Cost Pool deceiving Estimated Overhead Estimated Use of Cost Drivers Activity-Based Overhead Rate $ Pounds $ per poun per mach hour orming Machine hours 5 per Assembling Parts part esting Tests $ pert Painting Gallons $ per Ballo Packing Pounds $ ind hipping per poun $ Question 13 of 13 0.2/1 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 $83.750 152.950 401.450 53040 52580 824,100 $1.567.870 Cost Drivers 335.000 35.000 217,000 25,500 5,258 335,000 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 (a) Your awer is correct Under traditional product casting compute the total unit cost of each product. {Round answers to 2 decimal places. e. 12.50) Home Model Commercial Model ww.92 Total unit cost $ 61.92 0.2/1 Show Attempt History Current Attempt in Progress 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), hallgallon cylinder that holds 2 1/2 pounds of multi- purpose dry chemical at 480 PSI. 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 96,300 or 1.5 hours (54.000 - 10.2008). Estimated annual manufacturing overhead is $1.567,870. Thus, the predetermined overhead rate is $1628 or ($1.567,870 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 Activity Cost Pools Receiving Forming Assembling Testing Cost Drivers Pounds Machine hours Number of parts Number of tests Estimated Overhead $83.750 152,950 401.450 53,040 Estimated Use of Cost Drivers 335.000 35,000 217.000 25,500 Home 215.000 27.000 165.000 15,500 Commercial 120,000 8.000 52.000 10,000