Smythe Co. makes furniture. The following data are taken from its production plans for the year.

Direct labor costs	$	5,600,000
Hazardous waste disposal costs		615,000

	Chairs		Tables
Expected production	205,000	units	17,000	units
Direct labor hours required	254,000	DLH	15,800	DLH
Hazardous waste disposed	500	pounds	800	pound

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. Product Activity Driver OH $ per direct labor hour Total Overhead Cost Units Produced OH Cost per unit Chairs Tables 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. Product Activity Driver OH $ per pound Total Overhead Cost Units Produced OH Cost per unit Chairs Tables