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 (60,000 units), half-litre cylinder that holds 2.50 kilograms of multi-purpose dry chemical at 480 PSI (pounds per square inch). The commercial model is a low-volume (15,220 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 94,025 or [1.25 hrs. (60,000 + 15,220)]. Estimated annual manufacturing overhead is $1,504,400. Thus, the predetermined overhead rate is $16.00 or ($1,504,400 94,025) per direct labour hour. The direct materials cost per unit is $19.00 for the home model and $26.46 for the commercial model. The direct labour cost is $19.20 per unit for both the home and commercial models. The companys managers identified six activity cost pools and related cost drivers, and estimated overhead by cost pool as follows:

Activity Cost Pools		Cost Drivers		Estimated Overhead		Estimated Use of Cost Drivers		Use of Drivers by Product
								Home		Commercial
Receiving		Kilograms		$68,000		340,000		217,000		123,000
Forming		Machine hours		151,200		36,000		28,000		8,000
Assembling		Number of parts		397,800		221,000		167,000		54,000
Testing		Number of tests		52,000		26,000		16,000		10,000
Painting		Litres		53,400		6,000		4,000		2,000
Packing and shipping		Kilograms		782,000		340,000		217,000		123,000
				$1,504,400

Under ABC, prepare a schedule showing the calculations of the activity-based overhead rates (per cost driver). (Round rate per cost driver to 2 decimal places, e.g. 15.25 and other answers to 0 decimal places e.g. 1525.)

Cost Pool		Est. MOH		Est. Usage		Rate		Cost Drivers
Receiving		$enter a dollar amount		enter a dollar amount		$enter a dollar amount rounded to 2 decimal places		per kilogram
Forming		$enter a dollar amount		enter a dollar amount		$enter a dollar amount rounded to 2 decimal places		per machine hr.
Assembly		$enter a dollar amount		enter a dollar amount		$enter a dollar amount rounded to 2 decimal places		per part
Testing		$enter a dollar amount		enter a dollar amount		$enter a dollar amount rounded to 2 decimal places		per test
Painting		$enter a dollar amount		enter a dollar amount		$enter a dollar amount rounded to 2 decimal places		per litre
Packing and shipping		$enter a dollar amount		enter a dollar amount		$enter a dollar amount rounded to 2 decimal places		per kilogram
		$enter a total amount