Waterway 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 $\frac{21}{2}$ 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 $1\mathrm{.}5$ hours of direct labor for completion. Therefore, total annual direct labor hours are $96,300$ or hours $(54,000+10,200).$ Estimated annual manufacturing overhead is $$1,573,108.$ Thus, the predetermined overhead rate is $$16\mathrm{.}34$ or $)$ per direct labor hour. The direct materials cost per unit is $$18\mathrm{.}50$ for the home model and $$26\mathrm{.}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 pool as follows.

Under ABC, prepare a schedule showing the computations of the activity$-$based overhead rates $($per cost driver$).($Round overheod rate to $2$ decimal places, eg$.12\mathrm{.}25.)$