$\backslash$table$[[$Category$,\backslash$table$[[$Total Pooled$],[$Cost$]],$Types of Costs,Cost Driver$],[$Unit$,$$$408,000,\backslash$table$[[$Indirect labor wages, supplies, factory utilities, machine$],[$maintenance$]],$Machine hours$],[$Batch$,230,400,\backslash$table$[[$Materials handling, inventory storage, labor for setups,$],[$packaging$,$ labeling and shipping, scheduling$]],$Number of production orders$],[$Product$,117,600,$Research and development,Time spent by research department$],[$Facility$,312,000,\backslash$table$[[$Rent$,$ general utilities, maintenance, facility depreciation,$],[$administrative salaries$]],$Square footage$]]$

Additional data for each of the product lines follow:

$\backslash$table$[[,$Commercial,Home,Miniature,Total,$],[$Direct materials cost,$$25\mathrm{.}12$ per unit,$$15\mathrm{.}12$ per unit,$$12\mathrm{.}12$ per unit,$-,],[$Direct labor cost,$$10\mathrm{.}60$ per hour,$$8\mathrm{.}60$ per hour,$$9\mathrm{.}60$ per hour,$-,],[$Number of labor hours,$6,000,12,000,2,000,20,000,],[$Number of machine hours,$10,000,45,000,25,000,80,000,],[$Number of production orders,$200,2,000,800,70\%,100\%$