1 Gibson Electronics produces video games in three market categories: commercial, home, and miniature. Gibson 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: 2 points Category Unit Total Pooled Cost $ 834,200 Cost Driver Machine hours Batch 210,200 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, admin. salaries Number of production orders Product Facility 210,900 530,700 Time spent by research department Square footage Additional data for each of the product lines follow: Total Commercial $ 35.60/unit $ 14.70/hour 5,900 18,000 290 14% 11,000 20,000 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 Home $ 24.90/unit $ 14.70/hour 11,700 44,000 2,100 18% 50,000 52,000 Miniature $ 30.90/unit $ 18.20/hour 1,200 24,000 810 68% 10,000 15,000 18,800 86,000 3,200 100% 71,000 87,000 Required 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. Required 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. (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.) Answer is not complete. Type of Product Commercial a. $ Home Miniature Combined total $ Total Cost Cost per Unit 1,038,830$ 94.44 2,528,490 50.57 444,840 44.48 4,012,160 1,630,138 X 2,164,906 X 851,759 85.18 4,646,803 b. Commercial $ Home Miniature Combined total $