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 [ 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: Estimated Overhead Estimated Use of Cost Drivers Use of Drivers by Product Activity Cost Pools Cost Drivers Home Commercial $ 67,800 339,000 217.000 122,000 148,000 37,000 29,000 8,000 Receiving Forming Assembling Testing Kilograms Machine hours Number of parts Number of tests 392,400 218,000 166,000 52,000 52.000 26,000 16,000 10,000 54,000 4,000 6,000 Painting Litres 2,000 779,700 339,000 217,000 Kilograms 122.000 Packing and shipping $1,493,900 (b) Under ABC, prepare a schedule showing the calculations of the activity-based overhead rates (per cost driver). (Round rate per cost driver to 2 decimal places, es. 15.25 and other answers to decimal places es. 1525.) Cost Drivers Cost Pool Est. MOH Est. Usage Rate Receiving per kilogram per Forming machine hr. Assembly per part per test Testing per litre Painting Packing and shipping $ $ per kilogram