Che 2 Snowden Industries produces two electronic decoders, P and Q. Decoder P is 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 10 points Cost Pool Total Activity Pools Repair and maintenance on assembly machine 145,000 Number of units produced Programming cost Software inspections Product testing Total overhead cost Cost Driver 159,500 Number of programming hours 28,000 Number of inspections 32,000 Number of tests eBook $364,500 Print References Expected activity for each product follows: Number of Number of Programming Decoder P Decoder Q Total Units 17,400 40,600 58,000 Hours 2,500 2,500 5,000 Number of Inspections 380 120 500 Number of Tests 2,240 1,760 4,000 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 8,100 18,900 27,000 Required a. Compute the amount of overhead cost allocated to each type of decoder when using direct labor hours as the allocation base. b. Determine the cost per unit for overhead when using direct labor hours as the allocation base and when using ABC Complete this question by entering your answers in the tabs below. Required A Required B Compute the amount of overhead cost allocated to each type of decoder when using direct labor hours as the allocation base (Round intermediate calculations to 2 decimal places. Round your answers to the nearest whole dollar amount.) Allocated Cost Decoder P Decoder Q Total Required A Required B Complete this question by entering your answers in the tabs below. Required ARequired B Determine the cost per unit for overhead when using direct labor hours as the allocation base and when using ABC. (Round intermediate calculations and final answers to 2 decimal places.) Cost per unit Method ABC Labor hours Decoder P DecoderQ Required A Required B