50 points skipped eEook References Zachary Electronics produces video games in three market categories: commercial, home, and miniature. Zachary 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 identied the following activity cost pools and cost drivers: Category Total Pooled Cost Types of Costs Cost Driver Unit $663,000 Indirect labor wages, supplies, factory utilities, Machine hours machine maintenance Batch 624,700 Materials handling, inventory storage, labor for Number of production orders setups,packaging, labeling and shipping, scheduling Product 211,100 Research and development Time spent by research department Facility 421,200 Rent, general utilities, maintenance, facility Square footage depreciation, admin. salaries Additional data for each of the product lines follow: Commercial Home Miniature Total Direct materials cost $ 35.20/unit $ 24.00/unit $ 30.70/unit Direct labor cost $ 13.50/hour $ 13.50/hour $ 18.50/hour Number of labor hours 5,700 12,100 1,400 19,200 Number of machine hours 19,000 42,000 17,000 78,000 Number of production orders 240 1,900 660 2,800 Research and development time 139s 1795 70% 10096 Number of units 16,000 41,000 15,000 72,000 Square footage 22,000 53,000 6,000 61,000 Required 8. 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. Check my work