2 Snowden Industries produces two electronic decoders, P and Decoder Pls more sophisticated and requires more programming and testing than does Decoder Q. Because of these product differences, the company wants to use activity based costing to allocate overhead costs. It has identified four activity pools Relevant information follows: Cost Pool Activity Pools Total Cost Driver Repair and maintenance on assembly machine $ 104,000 Munher of its produced Programming cost 168,000 Number of programming hours Software inspections 12,000 Number of inspections Product testing 16,000 Number of tests Total overhead cost 5 300,000 JOOK TENCES Expected activity for each product follows: Number of Inspections 199 Decoder P Decoder o Total Number of Units 16,000 36,000 52.000 Number of Programming Hours 2,000 1 500 3,500 Number of Tests 1,400 1. 100 2,500 250 Assume that before shifting to activity based costing, Snowden Industries allocated all overhead costs based on direct labor hours Direct labor data pertaining to the two decoders follow Decoder P Decoder o Total Direct Labor Hours 8,000 15,600 24,000 2 of 6 13: Complete this question by entering your answers in the tabs below. Required A Required B Determine the cost per unit for overhead when using direct labor hours as the allocation base and intermediate calculations and final answers to 2 decimal places.) Cost per unit Decoder P Method Decoder ABC Labor hours 1