Gibson Electronics produces video games in three market categories: commercial, home, and miniature. Gibson 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		$	722,100		Indirect labor wages, supplies, factory utilities, machine maintenance	Machine hours
Batch			541,900		Materials handling, inventory storage, labor for setups,packaging, labeling and shipping, scheduling	Number of production orders
Product			211,800		Research and development	Time spent by research department
Facility			519,200		Rent, general utilities, maintenance, facility depreciation, admin. salaries	Square footage

Additional data for each of the product lines follow:

	Commercial				Home				Miniature				Total
Direct materials cost	$	35.60	/unit		$	24.50	/unit		$	30.90	/unit
Direct labor cost	$	15.00	/hour		$	15.00	/hour		$	17.90	/hour
Number of labor hours		6,800				12,600				1,600				21,000
Number of machine hours		19,000				49,000				19,000				87,000
Number of production orders		270				2,100				430				2,800
Research and development time		13	%			17	%			70	%			100	%
Number of units		18,000				47,000				17,000				82,000
Square footage		18,000				49,000				21,000				88,000

Required

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.

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 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.)

type of product total cost cost per unit

a commercial

home

miniature

combined total

b commerical

home

minature

combined total