Rundle Electronics produces video games in three market categories: commercial, home, and miniature. Rundle 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 $ 712,500 Indirect labor wages, supplies, factory utilities, machine Machine hours maintenance Batch 984, 10e Materials handling, inventory storage, labor for Number of production orders setups, packaging, labeling and shipping, scheduling Product 211, 100 Research and development Time spent by research department Facility 445,500 Rent, general utilities, maintenance, facility depreciation, Square footage admin. salaries 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 $35.90/unit $ 14.20/hour 6,200 16,800 258 11% 11, B2 17,800 Home $ 23.30/unit $ 14.20/hour 13, eee 50,000 2,180 17% 42,080 53,000 Miniature $ 29.2e/unit $ 18.5e/hour 3,888 9,eee 758 72% 10,eee 11, eee 22, 20e 75,880 3,18e leer 63,00 81,980 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 Unlt" to 2 decimal places. Round your answers for "Total Cost" to the nearest whole doller amount.) Total Cost Cost per Unit a. Type of Product Commercial Home Miniature $ b. Combined total Commercial Home Miniature Combined total S