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		$	640,800		Indirect labor wages, supplies, factory utilities, machine maintenance	Machine hours
Batch			810,200		Materials handling, inventory storage, labor for setups,packaging, labeling and shipping, scheduling	Number of production orders
Product			211,300		Research and development	Time spent by research department
Facility			495,900		Rent, general utilities, maintenance, facility depreciation, admin. salaries	Square footage

Additional data for each of the product lines follow:

	Commercial				Home				Miniature				Total
Direct materials cost	$	35.90	/unit		$	24.40	/unit		$	29.70	/unit
Direct labor cost	$	14.10	/hour		$	14.10	/hour		$	17.40	/hour
Number of labor hours		5,900				12,300				1,600				19,800
Number of machine hours		13,000				41,000				18,000				72,000
Number of production orders		300				1,800				500				2,600
Research and development time		10	%			18	%			72	%			100	%
Number of units		12,000				48,000				11,000				71,000
Square footage		25,000				45,000				17,000				87,000

Required

1. 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.

2. 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.)

	Type of Product	Total Cost	Cost per Unit
a.	Commercial
	Home
	Miniature
	Combined total	$0
b.	Commercial
	Home
	Miniature
	Combined total	$0