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 Unit Total Pooled Cost $ 671,600 Cost Driver Machine hours Batch 850,100 Types of costs Indirect labor wages, supplies, factory utilities, machine maintenance Materials handling, inventory storage, labor for setups, packaging, labeling and shipping, scheduling Research and development Rent, general utilities, maintenance, facility depreciation, admin. salaries Number of production orders Product Facility 210,900 467,400 Time spent by research department Square footage Additional data for each of the product lines follow: Home Total Direct materials cost Direct labor cost Number of labor hours Number of machine hours Number of production orders Research and development time Number of units Square footage Commercial $ 35.50/unit $ 14.10/hour 6,200 19,000 220 13% 15,000 18,000 $ 24.70/unit $ 14.10/hour 11,000 49,000 1,900 17% 45,000 46,000 Miniature $ 30.90/unit $ 17.20/hour 2,800 5,000 580 70% 14,000 18,000 20,000 73,000 2,709 100% 74,000 82,000 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