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:

Activity Pools	Cost Pool Total	Cost Driver
Repair and maintenance on assembly machine	$ 113,900	Number of units produced
Programming cost	145,600	Number of programming hours
Software inspections	12,000	Number of inspections
Product testing	16,000	Number of tests
Total overhead cost	$ 287,500

Expected activity for each product follows:

	Number of Units	Number of Programming Hours	Number of Inspections	Number of Tests
Decoder P	20,100	2,300	228	1,120
Decoder Q	46,900	1,700	72	880
Total	67,000	4,000	300	2,000

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:

	Direct Labor Hours
Decoder P	6,900
Decoder Q	16,100
Total	23,000

Required

Compute the amount of overhead cost allocated to each type of decoder when using direct labor hours as the allocation base.

Determine the cost per unit for overhead when using direct labor hours as the allocation base and when using ABC.