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:

$\backslash$table$[[,$Cost Pool,$],[$Activity Pools,Total,Cost Driver$],[$Repair and maintenance on assembly machine,$$104,000,$Number of units produced$],[$Programming cost$,168,000,$Number of programming hours$],[$Software inspections,$12,000,$Number of inspections$],[$Product testing,$16,000,$Number of tests$],[$Total overhead cost,$$300,000,]]$

Expected activity for each product follows:

$\backslash$table$[[,$Number of$,\backslash$table$[[$Number of$],[$Programming$]],$Number ot$,$Number of$],[$Decoder P$,$Units,$\backslash$table$[[$Hours$],[2,000]],$Inspections,$\backslash$table$[[$Tests$],[1\mathrm{.}400]]],[$Decoder Q$,\backslash$table$[[\backslash$table$[[16,000],[36,000]]]],\backslash$table$[[\backslash$table$[[2,000],[1,500]]]],\backslash$table$[[\backslash$table$[[190],[60]]]],\backslash$table$[[1,400],[1,100]]],[$Total$,52,000,3,500,250,2,500]]$

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:

$\backslash$table$[[,$Direct Labor$],[$Hours$,],[$Decoder P$,8,000],[$Decoder Q$,16,000],[$Total$,24,000]]$

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.