Category		Total Pooled Cost			Types of Costs	Cost Driver
Unit		$	705,200		Indirect labor wages, supplies, factory utilities, machine maintenance	Machine hours
Batch			905,300		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			418,200		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	$	36.70	/unit		$	24.60	/unit		$	30.30	/unit
Direct labor cost	$	14.00	/hour		$	14.00	/hour		$	18.80	/hour
Number of labor hours		7,000				12,900				2,500				22,400
Number of machine hours		10,000				49,000				27,000				86,000
Number of production orders		290				1,800				910				3,000
Research and development time		10	%			17	%			73	%			100	%
Number of units		14,000				48,000				13,000				75,000
Square footage		15,000				55,000				12,000				82,000

Required

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.