Sunland 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 ( 50,000 units), half-litre cylinder that holds 2.50kilograms of m purpose dry chemical at 480PSI (pounds per square inch). The commercial model is a low-volume (9,728 units), two-litre cyline 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 overh $1,493,200. Thus, the predetermined overhead rate is $20.00 or ($1,493,20074,660) per direct labour hour. The direct mate 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 home and commercial models. The company's managers identified six activity cost pools and related cost drivers, and estimated overhead by cost pool as folld 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.)