Jordan Electronics produces video games in three market categories: commercial, home, and miniature. Jordan 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 $ 697,500 Batch 526,900 Product Facility 212,000 533,600 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 Cost Driver Machine hours Number of production orders Time spent by research department Rent, general utilities, maintenance, facility depreciation, Square footage admin. salaries Additional data for each of the product lines follow: Commercial Home Miniature Total Direct materials cost $ 36.40/unit $ 24.30/unit Direct labor cost $ 13.80/hour $ 13.80/hour Number of labor hours Number of machine hours 6,300 18,000 Number of production orders 260 12,100 44,000 1,800 $ 30.50/unit $ 17.90/hour 1,300 13,000 540 19,700 75,000 2,600 Research and development time 11% 17% 72% 100% Number of units Square footage 10,000 25,000 44,000 46,000 9,000 21,000 63,000 92,000 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. (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 < Prev 2 of 3 Next >