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 Required Commercial $ 25.01 per unit $ 10.05 per hour Home $ 15.01 per unit $ 8.05 per hour 12,000 45,000 Miniature $ 12.01 per unit $ 9.05 per hour 2,000 25,000 Total 6,000 20,000 10,000 80,000 200 2,000 800 3,000 10% 20% 70% 100% 15,000 20,000 45,000 50,000 14,000 30,000 74,000 100,000 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. 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. Answer is not complete. Type of Product Total Cost Cost per Unit a. Commercial $ 513,060 x a. Home a. Miniature Combined total $ 513,060 b. Commercial b. Home b. Miniature Combined total 0