Question 5 View Policies Current Attempt in Progress Combat Fire, Inc. manufactures steel cylinders and notes for two models of fire extinguishers: (1) a home fire extinguisher and 2) a commercial fire extinguisher. The model is a high volume (54.000 units halfgallon cylinder holds 2 1/2 pounds of multi-purpose dry chemical at 480 PSL. The commercial model is a low volume (10.200 units to gallon cylinder that hos 10 pounds of multi-purpose dry chemical at 390 PSI. Both products require 1.5 hours direct labor for completion. Therefore, total anual direct labor hours are 96.300 or 1.5 hours x (54.000 + 10.2001. Expected annual manufacturing overhead is $1.576,300. Thus, the predetermined overhead rate is $16.37 or 151.576,300 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 Cost Drivers Estimated Overhead Home Commercial Receiving Pounds $89.00 215.000 215.000 120.000 Forming Machine hours 35000 2700 Assembling Number of arts 217000 165000 25.500 15.500 Testing Number of tests 151.000 405.000 51.000 57.600 22.000 $1.576.300 Painting Gallons 335.000 25000 20000 Packing and shipping Pounds. . 1225 product c a te the total cost of chroduct and were dece