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 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 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

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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

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

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.
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.)