Tameron Corporation produces video games in three market categories: commercial, home line, and miniature handheld. Tameron has traditionally allocated overhead costs to the three product categories using the companywide base of direct labor hours. The company recently switched to 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 cost pools and drivers shown in the following spreadsheet. The activity in each of the three product lines appears in rows 7 to 13. The pooled costs are shown in cells A16 to B19.* 569492 4 Required 5 Complete the spreadsheet to compute the total cost and cost per unit for each product line. Labor hours Machine hours Commerdal 5,000 Home Line Minlature Total 11,000 4,000 13,000 44,000 23,000 10 Number of production orders 340 1,800 860 11 Research & Development time 15% 18% 67% 12 Units 14,000 44,000 17,000 13 Square footage 20,000 50,000 30,000 14 15 Cost type Pooled Cost Total Activity 16 Unit level $ 620,000 17 Batch level 327,000 18 Product level 185,000 19 Facility level 530,000 Pool Rate per machine hour per order times % per square foot 20 Total 21 22 Product cost: 23 Direct material cost 24 Direct labor cost 25 Allocated overhead 26 Unit-level 279 Batch-level 28 Product-level 29 Facility-level 0 Total cost 11 2 Cost per unit 3 14 SS Commercial 30 Home Line 20 12 $ 12 SS Miniature Total 25 15