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. Required Complete the spreadsheet to compute the total cost and cost per unit for each product line. \begin{tabular}{|l|r|r|r|l|} \hline Driver & Commercial & Home Line & Miniature & Total \\ \hline Labor hours & 5,000 & 11,000 & 4,000 & \\ \hline Machine hours & 13,000 & 44,000 & 23,000 \\ \hline Number of production orders & 340 & 1,800 & 860 \\ \hline Research \& Development time & 15% & 18% & 67% \\ \hline Units & 14,000 & 44,000 & 17,000 \\ \hline Square footage & 20,000 & 50,000 & 30,000 \\ \hline & & & & \\ \hline Cost type & Pooled Cost & Total Activity & Pool Rate \\ \hline Unit level & $20,000 & & per machine hour \\ \hline Batch level & 327,000 & & per order \\ \hline Product level & 185,000 & & times \% \\ \hline Facility level & 530,000 & & & per square foot \\ \hline Total & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline Product cost: & Comm & mercial & & lome Line & & liniature & Total \\ \hline Direct material cost & 30 & 7 & 20 & 0 & 25 & 5 & \\ \hline Direct labor cost & 12 & & 12 & 2 & $15 & 5 & \\ \hline \multicolumn{8}{|l|}{ Allocated overhead } \\ \hline Unit-level & & r & & r & & r & \\ \hline Batch-level & & & & & & r & \\ \hline Product-level & & & & r & & r & \\ \hline Facility-level & & T & & r & & r & \\ \hline \multicolumn{8}{|l|}{ Total cost } \\ \hline \multirow{2}{*}{\multicolumn{8}{|c|}{ Cost per unit }} \\ \hline & & & & & & & \\ \hline \end{tabular}