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 Repair and maintenance on assembly machine Programming cost Software inspections Product testing Total overhead cost Expected activity for each product follows: Cost Pool Total $ 104,000 168,000 12,000 16,000 $ 300,000 Cost Driver Number of units produced Number of programming hours Number of inspections Number of tests Number of Number of Programming Unita Hours Decoder P 16,000 2,000 Number of Inspections 190 Number of Testa 1,400 Decoder 0 36,000 Total 52,000 1,500 3,500 60 1,100 250 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: Decoder P Decoder Qf Total Required Direct Labor Hours 9,000 16,000 24,000 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