Sheridan Fire, Inc. manufactures steel cylinder's 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$),$ half$-$gallon cylinder that holds $\frac{21}{2}$ pounds of multi$-$

purpose dry chemical at $480$ PSI. The commerciol 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 $1\mathrm{.}5$ hours of direct labor for completion. Therefore, total annual direct

labor hours are $96,300$ or hours $(54,000+10,200).$ Estimated annual manufacturing overhead is $$1,577,770.$ Thus, the

predetermined overhead rate is $$16\mathrm{.}38$ or $($$$1,577,77096,300)$ per direct labor hour. The direct materials cost per unit is $$18\mathrm{.}50$ for

the home model and $$26\mathrm{.}50$ for the commercial model. The direct labor cost is $$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.

$($a$)$

Your answer is incorrect.

Under traditional product costing, compute the total unit cost of each product. $($Round answers to $2$ decimal places, e$.$g$.12\mathrm{.}50.)$