Bramble Fire, Inc. manufactures steel cylinders and nozzles for two models of fire extinguishers: a home fire extinguisher and a
commercial fire extinguisher. The home model is a highvolume units halfgallon cylinder that holds pounds of multi
purpose dry chemical at PSI. The commercial model is a lowvolume units twogallon cylinder that holds pounds of
multipurpose dry chemical at PSI. Both products require hours of direct labor for completion. Therefore, total annual direct
labor hours are or hours Estimated annual manufacturing overhead is $ Thus, the
predetermined overhead rate is $ or $ per direct labor hour. The direct materials cost per unit is $ for
the home model and $ for the commercial model. The direct labor cost is $ per unit for both the home and the commercial
models.
