Sheridan, Inc. teste cylinders and need for two modes offrestinguisher a home fire extinguisher and (2) commercialtre extinguisher. The home maigh volume 54.000 units of loyinder that holds 2 1/2 pounds of multipowdychemical The comme des a low volume (10.200 units, woyinder that holds 10 pounds of purpose dry chemical 390 PS. Both products require 15 hours of director for completion. Therefore, total al directors are 16.300 1.5 hours 4000-10.2001 Estimated rating overhead is $1.561.00. Thus, the predetermined overhead rates 51621631540906.300 per direct about the direct materials cost per units $18.50 for the home model and $4.50 for the commercial model The direct laber corte for both home and the commercial models The company manager derhed tivity con pools and related conter veranded overhead by cost poolfotos Latimated Uw of Drivers by Pro Estimated Used Activity Cont Pool Cotxers Eimated Overhead Cast Driver Home Commercial Rece Pounds 3120 115.000 1201000 Forming Machines 142.100 Number of 400.00 217.000 165.000 52.000 Testing 47100 25.500 15.500 10.000 SO 530 1523 Pading and thing Pounds 24.100 335.000 215.000 120.000 Underwood in compute the total cost of thrones del 12.50 Total unit.com Under Crew.compiono they used to read and recipes 2.25 Eva Dette Use of Colors Painting Panding 5 1 S Pound bora YPLUS sont Sheridan, 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 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 la Estimated annual manufacturing overhead is $1.561,090. Thus, the predetermined overhead rate is $16.21 of ($1,561,090 96,300) per direct labor hour. The direct materials cost 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 Estimated Use of Activity Cost Pools Cost Drivers Estimated Overhead Cost Drivers Home Commercial Receiving Pounds $83,750 335,000 215.000 120,000 Forming Machine hours 149.100 35,000 27.000 8,000 Assembling Number of parts 403.620 217,000 165,000 52.000 Testing Number of tests 47,940 25,500 15,500 10,000 Painting Gallons 52.580 5,258 3.680 1.578 Packing and shipping Pounds 824,100 335,000 215,000 120,000 $1.561,090 Under traditional product costing compute the total unit cost of each product. (Round answers to 2 decimal places, es 12.50) Home Model Commercial Model Total unit costs e Textbook and Media Under ABC.prepare a schedule showing the computations of the activity based overhead rates (per cost driver). Round overhead rate to 2 decimal places as 12.250 Estimated Overhead Activity Cost Pool Receiving $ Forming Assembling Testing Painting Packing and shipping $ Estimated Use of Cost Drivers Pounds $ Machine hours 5 Parts 5 Tests Gallons $ Pounds $ Activity-Based Overhead Rate per pound per machine hour per part per test per gallon per pound $ eTextbook and Media Prepare a scheduling each activity's overhead cost poolteach product based on the use of cost drivers found overhead cost per unit to 2 decimal places. 12.25 and costat decimal Home Model Commercial Model Estimated Use of Activity-Based Estimated Use of Activity-Based Activity Cost Pool Drivers Overhead Rates Cost Aused Drivers Overhead Rates Receiving Forming Assembling Testing Painting Packing and their 5 Totalcored Prepare a schedule gingeach activity's overhead cont pool to each product based on the use of cost drivers. Round overhead cost per unit to decimal places, s 12.25 and customed to decines 2.500) Home Model Commercial Model Estimated Activity Band Estimated Use of Activity Based Activity Cost Pool Drivers Overheads Couligned Drivers Overhead Rates Cost Aid Receiving Forming $ Assembling $ Testing 5 Painting $ Packing and shipping $ 1 Totalcomed 3 Overheat content Textbook and Media Compute the perforach product under ABC. Round to decimal 1225 Home Model Commercial Mode Total costs eTextbook and Media Testing Pulido Alle