View Policies 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) 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 $1,566,090. Thus, the predetermined overhead rate is $16.26 or ($1.566,090 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 company's managers identified six activity cost pools and related cost drivers and accumulated overhead by cost poolas follows Estimated Use of Drivers by Product Estimated Use of Activity Cost Pools Cost Drivers Estimated Overhead Cost Drivers Home Commercial Receiving Pounds $83.750 335,000 215.000 120.000 Forming Machine hours 151.900 35.000 27.000 8.000 Assembling Number of parts 401.450 217.000 165.000 52.000 Testing Number of tests 48,960 25,500 15.500 10.000 Painting Gallons 52,580 51258 3,680 1.578 Packing and shipping Pounds 327,450 335.000 215.000 120,000 $1.566,090 Under traditional product casting, compute the total unit cost of each product. (Round answers to 2 decimal places, es 12.50.) Home Model Commercial Model Total unit cost $ e Textbook and Media ad cost per unit to 2 decimal places, e.g. 12.25 and cost assigned to 0 decimal places, e.. 2,500.) Activity Cost Pool Receiving Estimated Use of Drivers Home Model Activity-Based Overhead Rates Estimate Dris Cost Assigned $ Forming $ Assembling $ Testing $ Painting Packing and shipping Total costs assigned (a) Units produced (b) Overhead cost per unit(a) (b) $ e Textbook and Media Estimated Use of Drivers Commercial Model Activity-Based Overhead Rates Cost Assigned $ $ $ $ $ I $ $ Compute the total cost per unit for each product under ABC. (Round answer to 2 decimal places, s. 12.25.) Home Model Commercial Model Total cost per unit e Textbook and Media