Rooney Electronics produces video games in three market categories: commercial, home, and miniature. Rooney 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: Total Pooled Category Cost Types of Costs Cost Driver Unit $ 412,000 Indirect labor wages, supplies, factory utilities, machine Machine hours maintenance Batch 233 , 400 Materials handling, inventory storage, labor for setups, Number of production orders packaging, labeling and shipping, scheduling Product 118, 600 Research and development Time spent by research department Facility 313 ,000 Rent, general utilities, maintenance, facility depreciation, Square footage administrative salaries Additional data for each of the product lines follow: Commercial Home Miniature Total Direct materials cost $ 25.13 per unit $ 15.13 per unit $ 12.13 per unit Direct labor cost $ 10. 65 per hour $ 8.65 per hour $ 9.65 per hour Number of labor hours 6,000 12, 000 2,000 20, 000 Number of machine hours 45, 000 25, 000 80, 000 Number of production orders 200 2, 000 800 3,000 Research and development time 10% 20% 70% 100%Additional data for each of the product lines follow: Commercial Home Miniature Total Direct materials cost $ 25.13 per unit $ 15. 13 per unit $ 12.13 per unit Direct labor cost $ 10.65 per hour $ 8.65 per hour $ 9.65 per hour Number of labor hours 6,008 12, 000 2,000 20,000 Number of machine hours 10,060 45, 000 25, 000 80, 090 Number of production orders 200 2 , 080 800 3 , 000 Research and development time 10% 20% 70% 100% Number of units 15, 000 45, 000 14,000 74,000 Square footage 20, 000 50, 000 30, 000 100, 000 es 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. Note: 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.Note: 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 a. Home a. Miniature Combined total b. Commercial ces b. Home b. Miniature Combined total