Rundle Electronics produces video games In three market categorles: commerclal, home, and minlature. 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:

$\backslash$table$[[$Category$,\backslash$table$[[$Total Pooled$],[$Cost$]],$Types of costs,Cost Driver$],[$Unit$,$$$408,080,\backslash$table$[[$Indirect labor wages, supplies, factory utillties, machine$],[$malntenance$]],$Machine hours$],[$Batch$,230,480,\backslash$table$[[$Materials handling, inventory storage, labor for setups,$],[$packaging$,$ labeling and shipping, scheduling$]],$Number of production orders$],[$Product$,117,680,$Research and development,Tine spent by research department$],[$Facility$,312,600,\backslash$table$[[$Rent$,$ general utilities, maintenance, facility depreciation,$],[$adninistrative salaries$]],$Square footage$]]$

Additional data for each of the product lines follow:

$\backslash$table$[[,$Cominterial,Honte:,Miniature,Total$],[$Direct materials cost,$$25\mathrm{.}12$ per unit,$$15\mathrm{.}12$ per unit,$$12\mathrm{.}12$ per unit,$-],[$Direct labor cost,$$10\mathrm{.}60$ per hour,$$8\mathrm{.}60$ per hour,$$9\mathrm{.}60$ per hour,$-],[$Number of labor hours,$6,600,12,000,2,060,20,000],[$Number of machine hours,$16,600,45,600,25,000,80,060],[$Nuniber of production orders,$200,2,000,800,3,600],[$Research and developatent time,$16\%,20,76$x$,186x$