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 Repair and maintenance on assembly machine $103,500 Programming cost Software inspections Product testing Total overhead cost Expected activity for each product follows: 120,500 18,000 Cost Driver Number of units produced Number of programming hours Number of inspections 22,000 $264,000 Number of tests. Number of Number of Programming Units. Hours Number of Inspections Number of Tests. Decoder P 13,500 1,500 152 1,120 Decoder Q 31,500 1,000 48 880 Total 45,000 2,500 200 2,000 Number of Number of Programming Number of Number of Units Hours Inspections Tests Decoder P Decoder Q Total 13,500 1,500 152 1,120 31,500 1,000 48 880 45,000 2,500 200 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 Pl Decoder Q 7,200 16,800 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. Complete this question by entering your answers in the tabs below. Required A Required B 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 cost 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 Q Total Required A Required B> 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 Determine the cost per unit for overhead when using direct labor hours as the allocation base and when using ABC. (Round intermediate calculations and final answers to 2 decimal places.) Cost per unit ABC Method Labor hours Decoder P Decoder Q < Required A Required >