Prepare a schedule assigning each activitys overhead cost pool to each product based on the use of cost drivers. (Round overhead cost per unit to 2 decimal places, e.g. 12.25 and cost assigned to 0 decimal places, e.g. 2,500.)

		Home Model						Commercial Model
Activity Cost Pool		Expected Use of Drivers		Activity-Based Overhead Rates		Cost Assigned		Expected Use of Drivers		Activity-Based Overhead Rates		Cost Assigned
Receiving		enter an amount of pounds		$ enter a dollar amount rounded to 2 decimal places		$ enter a dollar amount rounded to 0 decimal places		enter an amount of pounds		$ enter a dollar amount rounded to 2 decimal places		$ enter a dollar amount rounded to 0 decimal places
Forming		enter a number of machine hours		$ enter a dollar amount rounded to 2 decimal places		enter a dollar amount rounded to 0 decimal places		enter a number of machine hours		$ enter a dollar amount rounded to 2 decimal places		enter a dollar amount rounded to 0 decimal places
Assembling		enter a number of parts		$ enter a dollar amount rounded to 2 decimal places		enter a dollar amount rounded to 0 decimal places		enter a number of parts		$ enter a dollar amount rounded to 2 decimal places		enter a dollar amount rounded to 0 decimal places
Testing		enter a number of tests		$ enter a dollar amount rounded to 2 decimal places		enter a dollar amount rounded to 0 decimal places		enter a number of tests		$ enter a dollar amount rounded to 2 decimal places		enter a dollar amount rounded to 0 decimal places
Painting		enter an amount of gallons		$ enter a dollar amount rounded to 2 decimal places		enter a dollar amount rounded to 0 decimal places		enter an amount of gallons		$ enter a dollar amount rounded to 2 decimal places		enter a dollar amount rounded to 0 decimal places
Packing and shipping		enter an amount of pounds		$ enter a dollar amount rounded to 2 decimal places		enter a dollar amount rounded to 0 decimal places		enter an amount of pounds		$ enter a dollar amount rounded to 2 decimal places		enter a dollar amount rounded to 0 decimal places
Total costs assigned (a)						$ enter a total amount						$ enter a total amount
Units produced (b)						enter a number of units						enter a number of units
Overhead cost per unit [(a) (b)]						$ enter a dollar amount rounded to 2 decimal places						$ enter a dollar amount rounded to 2 decimal places

Combat 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 2 1/2 pounds of multi-purpose dry chemical at 480 PSI. The commercial model is a low-volume (10,200 units), two-gallon cylinder that holds 10 pounds of multi-purpose dry chemical at 390 PSI. Both products require 1.5 hours of direct labor for completion. Therefore, total annual direct labor hours are 96,300 or [1.5 hours x (54,000 + 10,200). Expected annual manufacturing overhead is $ 1,567,400. Thus, the predetermined overhead rate is $ 16.28 or ($ 1,567,400 96,300) 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 Expected Use of Drivers by Product Expected Use of Cost Drivers Activity Cost Pools Receiving Forming Assembling Testing Painting Packing and shipping Cost DriversEstimated Overhead Pounds Machine hours Number of parts Number of tests Gallons Pounds $85,500 153,000 410,000 45,000 53,900 820,000 $1,567,400 335,000 215,000 35,000 27,000 217,000 165,000 25,500 15,500 5,258 3,680 335,000 215,000 Home Commercial 120,000 8,000 52,000 10,000 1,578 120,000