Franklin Electronics produces video games in three market categories: commercial, home, and miniature. Franklin 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:

Additional data for each of the product lines follow:

$\backslash$table$[[,$Comutercial,Home,Miniature,Total$],[$Direct materials cost,$$25\mathrm{.}07$ per unit,$$15\mathrm{.}07$ per unit,$$12\mathrm{.}07$ per unit,$-],[$Direct labor cost,$$10\mathrm{.}35$ per hour,$$8\mathrm{.}35$ per hour,$$9\mathrm{.}35$ per hour,$-],[$Number of labor hours,$6,000,12,000,2,000,20,000],[$Number of machine hours,$10,000,45,000,25,000,80,000],[$Number of production orders,$200,2,000,800,3,000],[$Research and development time,$10\%,20\%,70\%,100\%$