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	$	104,500		Number of units produced
Programming cost		143,500		Number of programming hours
Software inspections		14,000		Number of inspections
Product testing		18,000		Number of tests
Total overhead cost	$	280,000

Expected activity for each product follows:

	Number of Units			Number of Programming Hours			Number of Inspections			Number of Tests
Decoder P		16,500			1,500			304			2,240
Decoder Q		38,500			1,000			96			1,760
Total		55,000			2,500			400			4,000

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		6,000
Decoder Q		14,000
Total		20,000

Required

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