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: Activily Pools Repair and maintenance on assembly machine Programming cost Software Inspections Product lesling Total overhead cost Cost Pool Talal $105,600 143,400 11,000 15,000 $275,000 Cost Driver Number of units produced Number of programming hours Number of inspections Nurnber of Expected activity for each product follows: Decoder Derler Tolal Number of Lunits 19,800 48,200 66,000 Number of Programming Hours 2.000 1,000 3,000 - Number of Inspections 190 60 250 Number of Tests 1.100 1,100 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: Direct Labor Hours Decoder P 6.600 Decoder a 15,400 Total 22.000 - 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. Complete this question by entering your answers in the tabs below. Required A Required B Compute the amount of overhead cast allocated to each type of decoder when using direct labor hours as the allocation base. (Round intermediate calculations to 2 decimal places. Round your answers to the nearest whole dollar amount.) Allocated Cost Decoder P Decoder Tola! RAMA Required B Determine the cost per unit for overhead when using direct labor hours as the allocation base and when using AB intermediate calculations and final answers to 2 decimal places.). Cost per unit Decoder P. Method Decoder Q ABC Labor hours