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 $117,500 150,500 20,000 Cost Driver Number of units produced Number of programming hours Number of inspections 24,000 Number of tests $312,000 Number of Number of Programming Units Hours Number of Inspections Number of Tests Decoder P Decoder Q Total 14,100 2,000 304 1,680 32,900 1,500 96 1,320 47,000 3,500 400 3,000 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: Decoder P Decoder Q Total Direct Labor Hours 7,800 18,200 26,000 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. Answer is complete but not entirely correct. 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 $ 93,600 218,400 $ 312,000 Required A Required B > > Answer is complete but not entirely correct. 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 Method Decoder P Decoder Q ABC $ 10.63 $ 4.93 Labor hours 7,800.00 18,200.00