Category Unit Batch Product Facility Total Pooled Cost $ 392,000 Required 218,400 113,600 308,000 Dir terials 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 A Additional data for each of the product lines follow: 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, Square footage administrative salaries Commercial $ 25.08 per unit $10.40 per hour 6,000 10,000 200 10% 15,000 20,000 Home $15.08 per unit $ 8.40 per hour 12,000 45,000 2,000 Prev 20% 45,000 50,000 1 of 5. Miniature $ 12.08 per unit $9.40 per hour 2,000 25,000 800 70% 14,000 30,000 Check my work Machine hours Number of production orders Time spent by research depar Total Cost Driver 20,000 80,000 3,000 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. Nata: Ear all requirements and intermediate calculations for allocation ratoc to? dacimal places and all athar 100% 74,000 100,000

Gibson Electronics produces video games in three market categorles: commercial, home, and miniature. Gibson 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 identifled the following activity cost pools and cost divers: Additional data for each of the product lines follow. Chapter Review (i) 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. Note: 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