4 0.33 points Stuart Electronics produces video games in three market categories: commercial, home, and miniature, Stuart 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 Total Pooled Cont Types of costs Cost Driver Unit $729,800 Indirect labor wages, supplies, factory utilities, machine maintenance Machine hours Batch 520,600 Materials handling, inventory storage, labor for Number of production orders setups, packaging, labeling and shipping, scheduling Product 211,600 Research and development Tine spent by research department Facility 552,000 Rent, general utilities, maintenance, facility Square footage depreciation, admin. salaries ellook Print Additional data for each of the product lines follow Total References Direct materials cont Direct labor coat Number of labor hours Number of machine hours Number of production orders Research and development time Number of units Square footage Comercial $36.30/unit $14.00/hour 5,100 15,000 260 140 12,000 24,000 Home $ 23.60/unit $ 10.00/hour 11,100 50.000 241 44,000 53,000 Miniature $ 30.50/unit $17.90/hour 2,800 24,000 340 620 11,000 15,000 2,200 19,000 89,000 1000 67,000 92,000 2,800 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.)