Fenway Electronics produces video games in three market categories: commercial, home, and miniature. Fenway 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 Cost			Types of Costs	Cost Driver
Unit		$	360,000		Indirect labor wages, supplies, factory utilities, machine maintenance	Machine hours
Batch			194,400		Materials handling, inventory storage, labor for setups,packaging, labeling and shipping, scheduling	Number of production orders
Product			105,600		Research and development	Time spent by research department
Facility			300,000		Rent, general utilities, maintenance, facility depreciation, admin. salaries	Square footage

Additional data for each of the product lines follow: Miniature Total Commercial S 25.00/unit 15.00/unit 12.00/unit S 10.00/hour 8.00/hour 9.00/hour ome 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 6,000 10,000 200 12,000 45,000 2,000 2,000 25,000 800 20,000 80,000 3,000 10% 20% 70% 100% 15,000 20,000 45,000 50,000 14,000 30,000 74,000 100,000 Requirec 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 and "Cost per Unit" to 2 decimal places.) Type of ProductTotal Cost Cost per Unit a. Commercial Home Miniature Combined total $ Commercial Home Miniature Combined total S