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 ( 50,000 units), half-litre cylinder that holds 2.50 kilograms of multipurpose dry chemical at 480 PSI (pounds per square inch). The commercial model is a low-volume ( 9,728 units), two-litre cylinder tha 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 74,660 or [1.25 hrs. (50,000+9,728)]. Estimated annual manufacturing overhead is $1,493,200. Thus, the predetermined overhead rate is $20.00 or ($1,493,20074,660) per direct labour hour. The direct materials cost per unit is $18.64 for the home model and $26.66 for the commercial model. The direct labour cost is $20.20 per unit for both th home and commercial models. The company's managers identified six activity cost pools and related cost drivers, and estimated overhead by cost pool as follows: 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.)