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: Cost Driver Total Pooled Cost Category Unit Types of Costs Indirect labor wages, supplies, factory utilities, machine maintenance $712,800 Machine hours Materials handling, inventory storage, labor for setups,packaging, labeling and shipping, scheduling Research and development Rent, general utilities, maintenance, facility depreciation, admin. salaries Number of production orders Batch 583,400 Product Time spent by research department Square footage 210,100 483,600 Facility Additional data for each of the product lines follow: Commercial $ 35.40/unit $ 13.90/hour Miniature 29.90/unit s 18.50/hour Total Home S 23.40/unit $ 13.90/hour 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 6,900 14,000 300 11,100 45,000 2,000 2,100 13,000 500 20,100 72,000 2,800 15% 208 658 100% 19,000 22,000 46,000 53,000 18,000 83,000 Square footage 18,000 93,000 Required 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 requirements, round intermediate calculations for allocation rates to 2 decimal places and all other calculations to the nearest whole dollar. Round "Cost per Unit" to 2 decimal places. Round your answers for "Total Cost" to the nearest whole dollar amount.) Total Cost Cost per Unit Type of Product Commercial . Home Miniature Combined total Commercial b. Home Miniature Combined total