Wildhorse 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 ( 53,000 units), half-litre cylinder that holds 2.50kilograms of multipurpose dry chemical at 480 PSI (pounds per square inch). The commercial model is a low-volume (12,000 units), two-litre cylinder that holds 10 kilograms of multi-purpose dry chemical at 390 PSI, Both products require 1.50 hours of direct labour for completion. Therefore, total annual direct labour hours are 97,500 or [1.50 hrs. (53,000+12,000)]. Estimated annual manufacturing overhead is $1,497,600. Thus, the predetermined overhead rate is $15.36 or ($1,497,60097,500) per direct labour hour. The direct materials cost per unit is $18.58 for the home model and $26.82 for the commercial model. The direct labour cost is $18.00 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: 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, eg. 15.25.)