Question 3 of 3 1.2/3 = View Policies Show Attomat History Current Attempt in Progress Shethield, Inc. manufactures steel cylinders and nottles for two models of fire extinguishers (1) a home frostinguisher and comercial re extinguisher. The home model is a high volume 54.000 until half-balion cylinder that holds 2 1/2 pounds of the purpose dry chemical at 480 PSL The commercial mode is a low-volume (10.200 units two cylinder that holds 10 pounds of multi-purpose dry chemical at 390 PS Both products require 15 bours of direct labor for completion. Therefore, tot el direct labor hours are 6.300 or 1.5 hours (54.000 10.2001). Estimated annual manufacturing overhead is $1567.870. The predetermined overhodetels 51628 or $1.567.870. %6.300 per director hour. The direct materials cost per unit is $180 for the home model and $26.50 for the commercial del The directitor cost h 519 per unit for both the home and the commercial The company's managers identified six activity cod pool and related cost delivers and secumulated over the sd by cest pool oleks Estimated Use of Drivers by Product Estimated Use of Cost Drivers Activity Cost Pools Cost Drivers Home Estimated Overhead $83.750 Receiving Pounds 335.000 Com 120.000 8.000 152.959 35.000 Forming Astebant 215.000 27.000 165.000 Machine hour Member of cort 212000 52000 401450 53.040 Number oftest 25.500 15.500 30.000 Galone 52580 1580 1578 Painting Packing and showing 5.258 335.000 824100 Pounds 120.000 215.000 ser Prepare a schedule assigning each activity's overhead cost poolto each product based on the use of cost drivers (Round overhead cost per unit to 2 decimal places, ex 12.25 and cost assigned to decimal places eg 2.500) Activity Cost Pool Estimated Use of Drivers Home Model Activity-Based Overhead Rates Cost Assigned Estimat Dri Receiving 5 Farming 5 Assembling $ Testing $ Painting Packing and shipping Total costs signed Units produced ( Home Model Activity Cost Pool Estimated Use of Drivers Activity Overhead Rates Coutsid Estat De Receiving 9 ambling 3 Testing Painting 1 Packing and shipping TO COLE Unit produced thi Over 10 Commercial Model Activity Based Overheads Estimated Uvot Drivers Cost Aligned Cousi 5 5 1 5