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: Category Unit Total Pooled Cost $816,000 Cost Driver Machine hours Batch 547,700 Number of production orders 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, admin. salaries Product Facility 211,700 483,800 Time spent by research department Square footage 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 Commercial $ 37.10/unit $ 15.10/hour 6,900 20,000 250 14% 13,000 16,000 Home $ 24.60/unit $ 15.10/hour 11,400 45,000 1,900 20% 49,000 49,000 Miniature $ 30.50/unit $ 17.20/hour 1,500 20,000 1,050 66% 12,000 17,000 19,800 85,000 3,200 100% 74,000 82,000 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