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			Types of Costs	Cost Driver
Unit		$	744,800		Indirect labor wages, supplies, factory utilities, machine maintenance	Machine hours
Batch			629,600		Materials handling, inventory storage, labor for setups,packaging, labeling and shipping, scheduling	Number of production orders
Product			211,600		Research and development	Time spent by research department
Facility			515,200		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	$	36.80	/unit		$	24.20	/unit		$	30.80	/unit
Direct labor cost	$	15.20	/hour		$	15.20	/hour		$	19.00	/hour
Number of labor hours		6,000				12,000				2,600				20,600
Number of machine hours		11,000				40,000				25,000				76,000
Number of production orders		290				2,100				210				2,600
Research and development time		12	%			20	%			68	%			100	%
Number of units		10,000				46,000				9,000				65,000
Square footage		16,000				53,000				23,000				92,000

Required

1. 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.

2. 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.)

a $ Type of Product Commercial Home Miniature Combined total Total Cost Cost per Unit 1,071,200 $ 107.12 2,519,600 54.77 591,800 65.76 4,182,600 $ b. Commercial Home Miniature Combined total $ 0