Perez Electronics produces video games in three market categories: commercial, home, and miniature. Perez 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: Cost Dr Category Unit Total Pooled Cost $ 790,000 Machine hours Batch 586, 900 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 Number of production c Product Facility 210, 300 437, 400 Time spent by research. Square footage 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 $ 36.00/unit $ 13. 70/hour 6, 100 16,000 280 11% 12,000 16,000 Home $ 23. 50/unit $ 13. 70/hour 11, 100 41,000 2,000 25% 41,000 54,000 Miniature $ 29. 20/unit $ 18. 60/hour 1, 900 22,000 420 64% 11,000 11,000 19, 100 79,000 2,700 100% 64, 000 81,000 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.) Total Cost Cost per Unit Type of Product Commercial a. Home Miniature Combined total $ 0 b. Commercial Home Miniature Combined total $ 0