round cost per unit to 2 decimal places and round answers for total cost to the nearest whole dollar amount

Stuart Electronics produces video games in three market categories: commercial, home, and miniature. Stuart 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 belver Unit $420,000 Indirect labor wages, supplies, factory utilities, Machine hours machine maintenance Batch 239,400 Materials handling, inventory storage, labor for Number of production orders setups, packaging, labeling and shipping, scheduling Product 120.600 Research and development Time spent by research department Facility 315,000 tent, general utilities, maintenance, facility Square footage depreciation, adin salaries Additional data for each of the product lines follow: Total 20,000 Direct materials coat Direct labor coot Number of Labor hours Number of machine hours Number of production orders Renearch and development time Number of units square footage Comercial 25.15/unit $ 10.75/hour 6,000 10,000 200 101 15,000 20,000 Home $ 15.15/unit $8.75/hour 12.000 45,000 2,000 201 45,000 50,000 Miniature $ 12.15 unit 9.75/hour 2.000 25,000 800 701 14,000 30,000 80,000 3,000 100W 74,000 100,000 Required Un in that mathandirecte Are Allocated to each product line 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. (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 Coot per Unit Type of Product a. Commercial Home Miniature Combined total b. Commercial Home Miniature Combined total $ 0