Baird Electronics produces video games in three market categories: commercial, home, and miniature. Baird 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		$	680,800		Indirect labor wages, supplies, factory utilities, machine maintenance	Machine hours
Batch			631,100		Materials handling, inventory storage, labor for setups,packaging, labeling and shipping, scheduling	Number of production orders
Product			211,400		Research and development	Time spent by research department
Facility			466,400		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	$	36.20	/unit		$	23.70	/unit		$	30.50	/unit
Direct labor cost	$	13.60	/hour		$	13.60	/hour		$	19.10	/hour
Number of labor hours		6,100				11,300				2,300				19,700
Number of machine hours		20,000				41,000				13,000				74,000
Number of production orders		300				2,100				500				2,900
Research and development time		14	%			23	%			63	%			100	%
Number of units		13,000				49,000				12,000				74,000
Square footage		23,000				54,000				11,000				88,000

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.