Show Attempt History Current Attempt in Progress Combat Fire, Inc. manufactures steel cylinders and nozzles for two models of fire extinguishers: (1) a home fire extinguisher and (2 commercial fire extinguisher. The home model is a high-volume (54,000 units)half-gallon cylinder that holds 2 1/2 pounds of multi- purpose dry chemical at 480 PSI. 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 labor for completion. Therefore, total annual dire labor hours are 96,300 or (1.5 hours (54,000 + 10,200)). Estimated annual manufacturing overhead is $1.584,280. Thus, the predetermined overhead rate is $16.45 or ($1.584,280 +96,300) per direct labor hour. The direct materials cost per unit is $18.50 the home model and $26.50 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 follow= Estimated Use of Drivers by Product Activity Cost Pools Cost Drivers Estimated Overhead Estimated Use of Cost Drivers Home Commercial DELL ogged in... a Amazon.com: Onlin Commerce Bank WHome - Workday Navy Federal Credit 202 - Chapter 17 Assignment Static Question 9 of 9 2.34 / Estimated Use of Drivers by Product Estimated Use of Cost Drivers Activity Cost Pools Cost Drivers Estimated Overhead Home Commercial Pounds $80,400 335,000 215,000 120,000 Receiving Forming Machine hours 150,500 35.000 27,000 8,000 Assembling Number of parts 412,300 217,000 165,000 52,000 Testing Number of tests 51.000 25,500 15,500 10,000 Painting Gallons 52,580 5,258 3,680 1.578 Packing and shipping Pounds 837,500 335.000 215,000 120,000 $1,584,280 2.3 Question 9 of 9 Commercial Model Estimated Use of Drivers Activity-Based Overhead Rates Cost Assigned Cost Assigned $ 0.24 $ 120000 28800 51600 8000 $ 4.3 116100 34400 313500 52000 $ GA 1.9 98800 31000 10000 $ 2.0 20000 36800 1578 $ 10.0 15780 537500 120000 $ 2.5 300000 AC202 - Chapter 17 Assignment Static 2.34 Question 9 of 9