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Richardson Electronics produces video games in three market categories: commercial, home, and miniature. Richardson 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	$	774,400		Indirect labor wages, supplies, factory utilities, machine maintenance	Machine hours
Batch		526,000		Materials handling, inventory storage, labor for setups, packaging, labeling and shipping, scheduling	Number of production orders
Product		210,400		Research and development	Time spent by research department
Facility		459,000		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	$	36.10	/unit	$	23.90	/unit	$	29.20	/unit
Direct labor cost	$	14.20	/hour	$	14.20	/hour	$	18.50	/hour
Number of labor hours		6,800			11,700			1,600			20,100
Number of machine hours		12,000			45,000			31,000			88,000
Number of production orders		280			1,800			520			2,600
Research and development time		12	%		21	%		67	%		100	%
Number of units		15,000			50,000			14,000			79,000
Square footage		19,000			49,000			17,000			85,000
A. 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. (Round intermediate calculations and "Cost per unit" answers to 2 decimal places. Round "Total cost" to the nearest dollar amount.)

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