Thornton Electronics produces video games in three market categories: commercial, home, and miniature. Thornton 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: Total Pooled Cost s785, 588 Types of Costs Indirect labor wages, supplies, factory utilities, machine Cost Driver Unit Batch Product Machine hours Number of production orders Time spent by research department maintenance 797,688 Materials handling, inventory storage, labor for setups,packaging, labeling and shipping, scheduling 218,9 Research and development 589,688 Rent, general utilities, maintenance, facility depreciation, Square footage Facility admin. salaries Additional data for each of the product lines follow Home Direct materials cost Direct labor cost Number of labor hours Number of machine hours Number of production orders Research and development time Number of units Square footage $ 35.28/unit $ 23.88/unit 14.88/hour14.88/hour 18.78/hour s29.78/unit 6,18e 17,808 12,588 41,8ee 2,188 1,88e 27,808 688 28,488 85,e9e 3,808 14% 18% 68% 14,808 23,8ee 43,808 47,808 13,808 21,86e 108% 8,808 91,888 Requlrec a. Determine the total cost and cost per unit for each product line, assuming that overhead costs are allocated to each product line using direct labor hours as a companywide allocation base. Also determine the combined cost of all three product lines. b. Determine the total cost and cost per unit for each product line, assuming that an ABC system is used to allocate overhead costs. Determine the combined cost of all three product lines. For all requlrements, round Intermedlete calculetlons for ellocation retes to 2 declmal pleces and all other calculatlons to the nearest whole dollar. Rund "Cost per Unit" to 2 decimal places. Round your answers for "Total Cost" to the nearest whole dollar amount. Type of ProductTotal Cost Cost per Unit Home Miniature Combined total b. Commercial Home Miniature Combined total