c) Prepare a schedule assiging each activity's overhead cost pool to each product (one schedule for Home Model and one for Commercial Model) based on the use of cost drivers. (Round overhead cost per unit to 2 decimal places, and cost assigned to 0 decimal places, e.g. 2.500)

Acitivity Cost Pool | Use of Drivers by Product | Activity-Based Overhead Rates | Cost Assigned |

d) Compute the total cost per unit for the Home Model and Commercial Model under ABC.

e) Classify each of the activities as a value-added activity or a non-value added activity.

Receiving | Forming | Assembling | Testing | Painting | Packing and Shipping

Concord 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 21/2 pounds of multipurpose dry chemical at 480PSI. The commercial model is a low-volume (10,200 units), two-gallon cylinder that holds 10 pounds of multi-purpose dry chemical at 390PSI. 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 $1,576,578. Thus, the predetermined overhead rate is $16.37 or ($1,576,57896,300) 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 pool as follows