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 (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 direct labor hours are 96,300 or [1.5 hours (54,000 + 10,200)]. Estimated annual manufacturing overhead is $1,583,096. Thus, the predetermined overhead rate is $16.44 or ($1,583,096 96,300) per direct labor hour. The direct materials cost per unit is $18.50 for 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 companys managers identified six activity cost pools and related cost drivers and accumulated overhead by cost pool as follows.

part c.

Prepare a schedule assigning each activitys overhead cost pool to each product based on the use of cost drivers.

		Home Model						Commercial Model
Activity Cost Pool		Estimated Use of Drivers		Activity-Based Overhead Rates		Cost Assigned		Estimated Use of Drivers		Activity-Based Overhead Rates		Cost Assigned
Receiving		enter a dollar amount		$enter a dollar amount		$enter a dollar amount		enter a dollar amount		$enter a dollar amount		$enter a dollar amount
Forming		enter a dollar amount		$enter a dollar amount		enter a dollar amount		enter a dollar amount		$enter a dollar amount		enter a dollar amount
Assembling		enter a dollar amount		$enter a dollar amount		enter a dollar amount		enter a dollar amount		$enter a dollar amount		enter a dollar amount
Testing		enter a dollar amount		$enter a dollar amount		enter a dollar amount		enter a dollar amount		$enter a dollar amount		enter a dollar amount
Painting		enter a dollar amount		$enter a dollar amount		enter a dollar amount		enter a dollar amount		$enter a dollar amount		enter a dollar amount
Packing and shipping		enter a dollar amount		$enter a dollar amount		enter a dollar amount		enter a dollar amount		$enter a dollar amount		enter a dollar amount
Total costs assigned (a)						$enter a total amount						$enter a total amount
Units produced (b)						enter a number of units produced						enter a number of units produced
Overhead cost per unit [(a) (b)]						$enter the quotient of the two previous amounts rounded to 2 decimal places						$enter the quotient of the two previous amounts rounded to 2 decimal places