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 $695,800 Batch 656,eee Types of costs Cost Driver Indirect labor wages, supplies, factory utilities, machine Machine hour's maintenance Materials handling, inventory storage, labor for Number of production orders setups, packaging, labeling and shipping, scheduling Research and development Time spent by research department Rent, general utilities, maintenance, facility depreciation, square footage admin. salaries Product Facility 211,5ee 516,222 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 $ 35.40/unit $13.6e/hour 6,eee 1e, eee 230 15% 12,000 25,eee Home $ 25.00/unit $ 13.60/hour 11, 7ee 48,000 2,000 16% 44,000 54, een Miniature $ 30.10/unit $ 17,30/hour 2,200 13,000 520 67% 11,000 10,000 19,900 71,een 2,000 100% 67,000 19,000