Check my work 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 Cost Pool Total $117,000 197,000 Number of programming hours 23,000 Number of inspections 27,000 Number of tests Activity Pools Repair and maintenance on assembly machine Programming cost Software inspections Product testing Cost Driver Number of units produced $364,000 Total overhead cost Expected activity for each product follows Number of Number of Programming Units 19,500 45,500 Number of Number of Inspections 380 120 Tests Hours 2,520 1,980 Decoder P 2,700 2,300 Decoder Q 5,000 Total 65,000 500 4,500 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: Direct Labor Hours Decoder P 7,800 18,200 Decoder Q 26,000 Total 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: Direct Labor Hours Decoder P 7,800 18,200 Decoder Q Total 26,000 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 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 Decoder Q Decoder P ABC Labor hours 5.60 5.60