Sunland 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 ( 40,000 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 ( 9,000 units), two-litre cylinder that holds 10 kilograms of multi-purpose dry chemical at 390 PSI. Both products require 1.25 hours of direct labour for completion. Therefore, total annual direct labour hours are 61,250 or [ 1.25 hrs. ( 40,000 + 9,000)]. Estimated annual manufacturing overhead is $ 1,489,600. Thus, the predetermined overhead rate is $ 24.32 or ($ 1,489,600 61,250) per direct labour hour. The direct materials cost per unit is $ 18.40 for the home model and $ 26.48 for the commercial model. The direct labour cost is $ 19.40 per unit for both the home and commercial models. The companys managers identified six activity cost pools and related cost drivers, and estimated overhead by cost pool as follows:

Activity Cost Pools		Cost Drivers		Estimated Overhead		Estimated Use of Cost Drivers		Use of Drivers by Product
								Home		Commercial
Receiving		Kilograms		$ 67,400		337,000		217,000		120,000
Forming		Machine hours		151,700		37,000		29,000		8,000
Assembling		Number of parts		390,600		217,000		165,000		52,000
Testing		Number of tests		52,000		26,000		16,000		10,000
Painting		Litres		52,800		6,000		4,000		2,000
Packing and shipping		Kilograms		775,100		337,000		217,000		120,000
				$ 1,489,600

Under traditional product costing, calculate the total unit cost of each product. Prepare a simple comparative schedule of the individual costs by product. (Round answers to 2 decimal places, e.g. 15.25.)

		Products
Manufacturing Costs		Home Model		Commercial Model
Direct materials		$ enter a dollar amount		$ enter a dollar amount
Direct labour		enter a dollar amount		enter a dollar amount
Overhead		enter a dollar amount		enter a dollar amount
Total unit cost		$ enter a total amount		$ enter a total amount

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, e.g. 15.25 and other answers to 0 decimal places e.g. 1525.)

Cost Pool		Est. MOH		Est. Usage		Rate		Cost Drivers
Receiving		$ enter a dollar amount		enter a dollar amount		$ enter a dollar amount rounded to 2 decimal places		per kilogram
Forming		$ enter a dollar amount		enter a dollar amount		$ enter a dollar amount rounded to 2 decimal places		per machine hr.
Assembly		$ enter a dollar amount		enter a dollar amount		$ enter a dollar amount rounded to 2 decimal places		per part
Testing		$ enter a dollar amount		enter a dollar amount		$ enter a dollar amount rounded to 2 decimal places		per test
Painting		$ enter a dollar amount		enter a dollar amount		$ enter a dollar amount rounded to 2 decimal places		per litre
Packing and shipping		$ enter a dollar amount		enter a dollar amount		$ enter a dollar amount rounded to 2 decimal places		per kilogram
		$ enter a total amount

Prepare a schedule assigning each activitys overhead cost pool to each product based on the use of cost drivers. (Round per unit cost to 2 decimal places, e.g. 15.25 and other answers to 0 decimal places e.g. 1525.)

Activity-based overhead applied	Home		Commercial
Receivingkilograms	$ enter a dollar amount		$ enter a dollar amount
Formingmachine hours	enter a dollar amount		enter a dollar amount
Assemblynumber of parts	enter a dollar amount		enter a dollar amount
Testingnumber of tests	enter a dollar amount		enter a dollar amount
Paintinglitres	enter a dollar amount		enter a dollar amount
Packing and shippingkilograms	enter a dollar amount		enter a dollar amount
Total overhead applied	$ enter the total overhead applied in dollars		$ enter the total overhead applied in dollars
Total units produced	enter a total number of units		enter a total number of units
Per unit overhead cost	$ enter the per unit overhead cost in dollars rounded to 2 decimal places		$ enter the per unit overhead cost in dollars rounded to 2 decimal places