Academy Electronics produces video games in three market categories: commercial, home, and miniature. Academy has traditionally allocated overhead costs to the three products using the companywide allocation base of direct labor hours. The company recently implemented an ABC system when it installed computer-controlled assembly stations that rendered the traditional costing system ineffective. In implementing the ABC system, the company identified the following activity cost pools and cost drivers: Category Unit Batch Product Facility Required Additional data for each of the product lines follow: Direct materials cost Direct labor cost Number of labor hours Number of machine hours Number of production orders Research and development time Number of units Square footage Type of Product a. Commercial Total Pooled Cost $ 440,000 254,400 a. Home a. Miniature 125,600 320,000 Combined total b. Commercial b. Home b. Miniature Combined total $ Types of Costs Indirect labor wages, supplies, factory utilities, machine maintenance Materials handling, inventory storage, labor for setups, packaging, labeling and shipping, scheduling Research and development Rent, general utilities, maintenance, facility depreciation, administrative salaries $ $ S Commercial Home $ 25.20 per unit $ 15.20 per unit $ 11.00 per hour 6,000 10,000 200 $ 9.00 per hour 12,000 45,000 2,000 10% Total Cost 786,000 1,476,000 304,800 2,566,800 15,000 20,000 a. Determine the total cost and cost per unit for each product line, assuming that overhead costs are allocated to each product line using direct labor hours as a companywide allocation base. Also determine the combined cost of all three product lines. b. Determine the total cost and cost per unit for each product line, assuming that an ABC system is used to allocate overhead costs. Determine the combined cost of all three product lines. Note: For all requirements, round intermediate calculations for allocation rates to 2 decimal places and all other calculations to the nearest whole dollar. Round "Cost per Unit" to 2 decimal places. Round your answers for "Total Cost" to the nearest whole dollar amount. 1,394,220 580,060 2,566,800 Cost per Unit $ 592,520 $ 20% 52.00 33.33 21.77 45,000 50,000 40.00 31.00 41.00 Miniature $ 12.20 per unit $ 10.00 per hour 2,000 25,000 800 70% 14,000 30,000 Cost Driver Machine hours Number of production orders Time spent by research department Square footage Total 20,000 80,000 3,000 100% 74,000 100,000