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

Direct labor costs	$	5,380,000
Hazardous waste disposal costs		605,000

	Chairs		Tables
Expected production	209,000	units	17,000	units
Direct labor hours required	258,000	DLH	16,200	DLH
Hazardous waste disposed	500	pounds	900	pounds

Smythe Co. makes furniture. The following data are taken from its production plans for the year $5,380,000 605,000 Direct labor costs Hazardous waste disposal costs Chairs 209,000 units 258,000 DLH Tables Expected production Direct labor hours required Hazardous waste disposed 17,000 units 16,200 DLH 900 pounds 500 pounds Required: 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 $ 605,000$ erhead cost 0.11 per direct labor hour Direct labor hours 5,380,000 OH $ per direct OH Cost per Activity Driver Units Produced Total Overhead Cost Product unit labor hour 205,000$ Chairs 209,000 0.11 S 22,990 0.11 17,000 $ 1,870 15,000 $ Tables 0.11 S 0.12 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 $ 605,000 S Overhead costs 1,008.33 per direct labor hour Direct labor hours 600 OH Cost per Activity Driver Units OH $ per pound Total Overhead Cost Product Produced unit 400$ 205,000$ Chairs 1,008.33S 403,332 1.97 13.44 200 15,000 $ Tables 1,008.33S 201,666 3. Which method is better for assigning costs to each product