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P4.1A FireOut, Inc. manufactures steel cylinders and nozzles for two models of fire Assign overhead using L extinguishers: (1) a home fire extinguisher and (2) a commercial fire extinguisher. The traditional costing and ABC home model is a high-volume (54,000 units), half-gallon cylinder that holds 2 1/2 pounds of compute unit costs; classify multi-purpose dry chemical at 480 PSI. The commercial model is a low-volume (10,200 units), activities as value or non- two-gallon cylinder that holds 10 pounds of multi-purpose dry chemical at 390 PSI. Both valhue-added. products requin 1.5 bours of direct labor for completion. Therefore, total annual direct labor (LO 1, 4, 6), AP hours ar 96,300 r 1.5 hrs. (54,000 + 10,200), Erected annual manufacturing overhead is $1,557,480) Thus, the predetermined overhead rate $1617 r ($1,557,480 + 96,300) XLS direct labor hour. The direct materials cost per unit SI& SOor the home model and 26.50 for the commercial model. The direct labor cost $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