Adams Electronics produces video games in three market categories: commercial, home, and miniature. Adams 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 cost Types of Costs Cost Driver Unit $655,200 Indirect labor wages, supplies, factory utilities, Machine hours machine maintenance Batch 730,000 Materials handling, inventory storage, labor for Number of production orders setups, packaging, labeling and shipping, scheduling Product 211,200 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: Total Direct materials cost Direct labor cost Number of labor hours Number of machine hours Number of production orders Research and developnent time Number of units Square footage Commercial $ 35.68/unit $ 13.5e/hour 5,488 12,000 270 134 15,000 19,000 $24.70/unit $13.58/hour 11,300 41.000 2,000 25N 46, see 53,000 Miniature $ 29.30/unit $ 18.40/hour 2,700 19,000 630 624 14,000 9,000 19,480 72,000 2,900 100 75,000 81,000 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. (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.) VLCCLLD COST Number of labor hours Number of machine hours Number of production orders Research and development time Number of units Square footage $13.50/hour 5, 4ee 12,000 270 134 15,000 19,000 $ 13.5e/hour 11.300 41,000 2,000 259 46,000 53,000 $ 18.4e/hour 2,700 19,00 630 624 14,00 9,000 19,480 72,000 2,989 1999 75,800 81,080 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.) Total Cost Cost per Unit a Type of Product Commercial Home Miniature b. Combined total Commercial Home Miniature Combined total