I cant figure out part B of this question. Please help!

Thornton Electronics produces video games in three market categories: commercial, home, and miniature. Thornton 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 Total Pooled Category Unit Cost Types of Costs Cost Driver Machine hours Number of production orders Time spent by research department $787,200 Indirect labor wages, supplies, factory utilities, machine maintenance Batch 365,700 Materials handling, inventory storage, labor for setups, packaging, labeling and shipping, scheduling Product Facility 211,500 Research and development 498,000 Rent, general utilities, maintenance, facility Square footage depreciation, admin. salaries Additional data for each of the product lines follow: Commercial s 36.30/unit Miniature 30.70/unit 17.70/hour Home 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 $ 24.10/unit 14.60/hour 14.60/hour 5,200 11,700 43,000 1,900 2,300 20,000 960 19,200 82,000 3,100 19,000 240 10% 17% 100% 12,000 19,000 45, 000 53,000 11,000 11,000 68,000 83,000