$\backslash$table$[[$Category$,\backslash$table$[[$Total Pooled$],[$Cost$]],$Types of Costs,Cost Driver$],[$Unit$,$$$436,000,\backslash$table$[[$Indirect labor wages, supplies, factory utilities,$],[$machine maintenance$]],$Machine hours$],[$Batch$,251,400,\backslash$table$[[$Materials handling, inventory storage, labor for$],[$setups$,$ packaging, labeling and shipping, scheduling$]],$Number of production orders$],[$Product $1,124,600,$Research and development,Time spent by research department$],[$Facility$,319,000,\backslash$table$[[$Rent$,$ general utilities, maintenance, facility$],[$depreciation$,$ administrative salaries$]],$Square footage$]]$

Additional data for each of the product lines follow:

$\backslash$table$[[,$Commercial,Home,Miniature,Total$],[$Direct materials cost,$$25\mathrm{.}19$ per unit,$$15\mathrm{.}19$ per unit,$$12\mathrm{.}19$ per unit,$-],[$Direct labor cost,$$10\mathrm{.}95$ per hour,$$8\mathrm{.}95$ per hour,$$9\mathrm{.}95$ per hour,$-],[$Number of labor hours,$6,000,12,000,2,000,20,000],[$Number of machine hours,$10,000,45,000,25,000,80,000],[$Number of production orders,$200,2,000,800,3,000],[$Research and development time,$10\%,20\%,70\%,100\%$