Chec Rooney Electronics produces video games in three market categories: commercial, home, and miniature. Rooney 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 Cast Types of Costs Cost Driver Unit $765,000 Indirect labor wages, Supplies, factory utilities, Machine hours machine maintenance 529,800 Materials handling, inventory storage, labor for Number of production orders setups, packaging, labeling and shipping, scheduling Product 211.500 Research and development Time spent by research department Facility 424,000 Rent, general utilities, maintenance, facility Square footage depreciation, admin. salaries Batch Additional data for each of the product lines follow 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 Comercial $36.90/unit $14.80/hour 5,300 12,600 290 Home $ 23.30/unit $ 14.80/hour 12,700 45,000 1,900 234 46,000 47,800 Miniature $29.90/unit $ 17.20/hour 1,900 33,000 910 62% 19,000 15,000 15$ 19,900 90.000 3,100 1eos 85,000 BO,000 20,000 18,000 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. (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.) (For all requirements, round intermediate calculations for allocation rates nearest whole dollar. Round "Cost per Unit" to 2 decimal places. Round yo amount.) Total Cost Type of Product Commercial Cost per Unit a. Home Miniature $ GA 0 Combined total b. Commercial Home Miniature Combined total $ 0