Smythe Co. makes furniture. The following data are taken from its production plans for the year. $5,680,000 605,000 Direct labor costs Hazardous waste disposal costs Chairs Tables Expected production 19,000 units 214,000 units Direct labor hours required 252,000 DLH 15,800 DLH 700 pounds Hazardous waste disposed 1,100 pounds 1. Determine the hazardous waste disposal cost per unit for chairs and for tables if costs are assigned using a single plantwide overhead rate based on direct labor hours. OH Cost per unit Activity Driver OH $ per direct labor hour Units Produced Product Total Overhead Cost Chairs 0.00 S Tables 0,00 C 2. Determine hazardous waste disposal costs per unit for chairs and for tables if costs are assigned based on the number of pounds disposed of. 0 OH Cost per unit Activity Driver Units Produced OH $ per pound Product Total Overhead Cost S Chairs 0.00 S Tables S 0.00 S C C OO Which method is better for assigning costs to each product? Assignment based on direct labor hours Assignment based on the number of pounds