Munoz Electronics produces video games in three market categories: commercial, home, and miniature. Munoz 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 Unit Batch $861,300 477,400 Facility 210,600 558,600 Product 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 Cost Driver Machine hours Number of production orders Time spent by research department Square footage Additional data for each of the product lines follow: 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 Required Commercial Home Miniature Total $ 14.60/hour $ 36.80/unit $ 23.40/unit $ 14.60/hour $ 30.10/unit $ 17.90/hour 5,600 12,800 1,300 19,700 12,000 42,000 33,000 87,000 230 1,900 370 2,500 13% 248 638 100% 11,000 22,000 48,000 52,000 10,000 24,000 69,000 98,000 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.)