Roebuck 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.

Activity Pools	Cost Pool Total			Cost Driver
Repair and maintenance on assembly machine	$	50,000		Number of units produced
Programming cost		84,000		Number of programming hours
Software inspections		6,000		Number of inspections
Product testing		8,000		Number of tests
Total overhead cost	$	148,000

Expected activity for each product follows.

	Number of Units		Number of Programming Hours		Number of Inspections		Number of Tests
Decoder P	20,000		2,000		190		1,400
Decoder Q	30,000		1,500		60		1,100
Total	50,000		3,500		250		2,500

Assume that before shifting to activity-based costing, Roebuck Industries allocated all overhead costs based on direct labor hours. Direct labor data pertaining to the two decoders follow.

	Direct Labor Hours
Decoder P	15,000
Decoder Q	22,000
Total	37,000

Required:

a.	Compute the amount of overhead cost allocated to each type of decoder when using direct labor hours as the allocation base. (Do not round your intermediate calculations. Omit the "$" sign in your response.)

Product	Allocated Cost
Decoder P	$
Decoder Q
Total	$

b.	Determine the cost per unit for overhead when using direct labor hours as the allocation base and when using ABC. (Round your intermediate calculations and final answers to 2 decimal places. Omit the "$" sign in your response.)

	Cost per unit
Method	Decoder P	Decoder Q
ABC	$	$
Labor hours