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Prepare a schedule assigning each activity's overhead cost pool to each product based on the use of cost drivers. (Rour cost to 2 decimal places, eg. 15.25 and other answers to 0 decimal places eg. 1525.) Forming-machine hours Assembly-number of parts Testing-number of tests Painting-litres Packing and shipping-kilograms Total overhead applied Total units produced Per unit overhead cost Sheridan 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 (50,000 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 (9,880 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 74,850 or [ 1.25hrs.(50,000+9,880)]. Estimated annual manufacturing overhead is $1,497,000. Thus, the predetermined overhead rate is $20.00 or ($1,497,00074,850) per direct labour hour. The direct materials cost per unit is $19.14 for the home model and $27.16 for the commercial model. The direct labour cost is $20.20 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: The company's managers identified six activity cost pools and related cost drivers, and estimated overhead by cost pool as follo Under traditional product costing, calculate the total unit cost of each product. Prepare a simple comparative schedule of individual costs by product. (Round answers to 2 decimal places, eg. 15.25.) eTextbook and Media 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, eg. 15.25 and other answers to 0 decimal places eg. 1525.) Prepare a schedule assigning each activity's overhead cost pool to each product based on the use of cost drivers. (Round per cost to 2 decimal places, eg. 15.25 and other answers to 0 decimal places e.g. 1525.) e Textbook and Media