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Carla Vista 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 (58,000 units), half-litre cylinder that holds 2.50 kilograms of multipurpose dry chemical at 480PSI (pounds per square inch). The commercial model is a low-volume (16,780 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 93,475 or [ 1.25hrs.(58,000+16,780)]. Estimated annual manufacturing overhead is $1,495,600. Thus, the predetermined overhead rate is $16.00 or ($1,495,60093,475) per direct labour hour. The direct materials cost per unit is $18.46 for the home model and $27.10 for the commercial model. The direct labour cost is $18.80 per unit for both the 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: Prepare a schedule assigning each activity's 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.)