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

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 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