Zachary Electronics produces video games in three market categories: commercial, home, and miniature. Zachary 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		$	713,400		Indirect labor wages, supplies, factory utilities, machine maintenance	Machine hours
Batch			647,400		Materials handling, inventory storage, labor for setups,packaging, labeling and shipping, scheduling	Number of production orders
Product			211,700		Research and development	Time spent by research department
Facility			556,800		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	$	36.30	/unit		$	25.00	/unit		$	30.10	/unit
Direct labor cost	$	15.10	/hour		$	15.10	/hour		$	18.80	/hour
Number of labor hours		5,600				11,900				2,400				19,900
Number of machine hours		18,000				44,000				25,000				87,000
Number of production orders		270				2,100				730				3,100
Research and development time		13	%			22	%			65	%			100	%
Number of units		19,000				43,000				18,000				80,000
Square footage		23,000				46,000				27,000				96,000

Required

1. 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.