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FireOut, 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-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 (10,200 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 96,300 or [1.50 hrs. * (54,000 + 10,200)). Expected annual manufacturing overhead is $1,502,280. Thus, the predetermined overhead rate is $15.60 or ($1,502,280 +96,300) 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 the commercial models. The company's managers identified six activity cost pools and related cost drivers, and accumulated overhead by cost pool as follows: Estimated Expected Use Expected Use Activity Cost Pools Cost Drivers Overhead of Cost Drivers of Drivers by Product Home Commercial Receiving Kilograms $70,510 339,500 217,000 122,500 Forming Machine hours 150,800 36,300 28,000 8,300 Assembling Number of parts 391,000 220,500 167,000 Testing Number of tests 52,100 26,500 16,400 10,100 Painting Litres 52,980 5,970 3,870 2,100 Packing and shipping kilograms 784,890 339,500 217,000 122,500 $1,502,280 53,500 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 Products Manufacturing Costs Home Model Commercial Model Direct materials $ Direct labour Overhead Total unit cost 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 othe 1525.) Cost Pool Est. MOH Est. Usage Rate Receiving $ Cost Drivers per kilogram per machine hr Forming $ Assembly $ per part $ per test Testing Painting per litre per kilogram Packing & shipping Prepare a schedule assigning each activity's overhead cost pool to each product based on the use of cost drivers. (Round per unit cost to 2 decimal places, 0.9. 15.25 and other an Activity-based overhead applied Home Commercial Receiving kilograms 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 Home Commercial Per unit cost $ $ Classify each of the activities as a value-added activity or a non-value-added activity. Receiving Forming Assembling Testing Painting Packing and shipping