Solomon Electronics produces video games in three market categories: commercial, home, and miniature. Solomon 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$,$$$416,000,\backslash$table$[[$Indirect labor wages, supplies, factory utilities,$],[$machine maintenance$]],$Machine hours$],[$Batch$,236,400,\backslash$table$[[$Materials handling, inventory storage, labor for$],[$setups$,$ packaging, labeling and shipping, scheduling$]],$Number of production orders$]]$

Additional data for each of the product lines follow:

$\backslash$table$[[$Cirect materials cost,Commercial,Home,Miniature,Total$],[$Direct labor cost,$$25\mathrm{.}14$ per unit,$$15\mathrm{.}14$ per unit,$$12\mathrm{.}14$ per unit,$-],[$Number of labor hours,$$10\mathrm{.}70$ per hour,$$8\mathrm{.}70$ per hour,$$9\mathrm{.}70$ per hour,$-],[$Number of machine hours,$6,000,12,000,2,000,20,000],[$Number of production orders,$10,000,45,000,25,000,800],[$Research and development time,$200,2,000,70\%,100\%$