Question

please answer using only the numbers given in THIS problem.
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 < (54,000 + 10,200)]. Estimated annual manufacturing overhead is $1,581,136. Thus, the predetermined overhead rate is $16.42 or ($1,581,136 -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.

Answer 1

Activity cost pool	estimated use of drivers	activity based Oh rates(A/B)	Cost assigned(A)	Estimated use of drivers(B)
Receiving	pounds	6968.0	87100	12.5
forming	machine hours	51333.3	154000	3
assembling	number of parts	6.35	407960	64200
testing	number of test	0.70	44880	64200
painting	gallons	25238.4	63096	2.5
packing & shipping	pounds	65928.0	824100	12.5
		149475
total cost assigned (a)			1581136
Units produced (b)			64200
Overhead cost per unit (a/B)			24.63

Notes: in the absence of information labour hours is taken machine hours
Notes: no of parts & test is taken no of units (assumed)
particulars	home	commercial	total
pounds	2.5	10	12.5
machine hours	1.5	1.5	3
no of parts	54000	10200	64200
no of test	54000	10200	64200
gallons	0.5	2	2.5
pounds	2.5	10	12.5

home		estimated use of drivers	commercial
Activity based OH rates	cost assigned(A)		Activity based OH rates	cost assigned(B)	total cost(A+B)
6968	17420(6968*2.5)	pounds	6968	69680(6968*10)	87100
51333.3	76999.95	machine hours	51333.3	76999.95	153999.9
6.35	342900	number of parts	6.35	64770	407670
0.7	37800	number of test	0.7	7140	44940
25238.4	12619.2	gallons	25238.4	50476.8	63096
65928	164820	pounds	65928	659280	824100
					1580905.9
					approx as round off differnce