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:

Category		Total Pooled Cost			Types of Costs	Cost Driver
Unit		$	643,800		Indirect labor wages, supplies, factory utilities, machine maintenance	Machine hours
Batch			558,600		Materials handling, inventory storage, labor for setups,packaging, labeling and shipping, scheduling	Number of production orders
Product			211,800		Research and development	Time spent by research department
Facility			542,800		Rent, general utilities, maintenance, facility depreciation, admin. salaries	Square footage

Additional data for each of the product lines follow:

	Commercial				Home				Miniature				Total
Direct materials cost	$	35.20	/unit		$	23.20	/unit		$	30.30	/unit
Direct labor cost	$	14.80	/hour		$	14.80	/hour		$	17.80	/hour
Number of labor hours		6,300				11,400				1,300				19,000
Number of machine hours		18,000				48,000				8,000				74,000
Number of production orders		260				2,100				740				3,100
Research and development time		13	%			17	%			70	%			100	%
Number of units		19,000				43,000				18,000				80,000
Square footage		22,000				49,000				21,000				92,000

Required

1. 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.

2. 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 a. Type of Product Commercial Home Miniature Combined total $ 0 b. Commercial Home Miniature Combined total $ 0