Sandhill 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 ( 61,000 units), half-litre cylinder that holds 2.50 kilograms of multi- purpose dry chemical at 480 PSI (pounds per square inch). The commercial model is a low-volume ( 13,695 units), two-litre cylinder that holds 10 kilograms of multi-purpose dry chemical at 390 PSI. Both products require 2.00 hours of direct labour for completion. Therefore, total annual direct labour hours are 149,390 or [ 2.00 hrs. * ( 61,000 + 13,695)]. Estimated annual manufacturing overhead is $ 1,493,900. Thus, the predetermined overhead rate is $ 10.00 or ($ 1,493,900 = 149,390) per direct labour hour. The direct materials cost per unit is $ 18.10 for the home model and $ 27.18 for the commercial model. The direct labour cost is $ 19.20 per unit for both the home and commercial models. The company's managers identified six activity cost pools and related cost drivers, and estimated overhead by cost pool as follows: Activity Cost Pools Estimated Overhead Estimated Use of Cost Drivers Use of Drivers by Product Cost Drivers Home Commercial Receiving Kilograms $ 67,800 339,000 217,000 122,000 Forming Machine hours 148,000 37,000 29,000 8,000 Assembling Number of parts 392,400 218,000 166,000 52,000 Testing Number of tests 52,000 26,000 16,000 10,000 Painting Litres 54,000 6,000 4,000 2,000 Packing and shipping Kilograms 779,700 339,000 217,000 122,000 $ 1,493,900 Prepare a schedule assigning each activity's overhead cost pool to each product based on the use of cost drivers. (Round per unit cost to 2 decimal places, eg. 15.25 and other answers to decimal places eg. 1525.) Activity-based overhead applied Home Commercial Receiving-kilograms $ | $ Forming-machine hours Assembly-number of parts Testing-number of tests Painting-litres Packing and shipping-kilograms Total overhead applied $ $ Total units produced Per unit overhead cost $ $