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 Cost Pool Total $ 96,000 Cost Driver Number of units produced Number of programming hours 193,500 22,000 Number of inspections 26,000 Number of tests $337,500 Total overhead cost Expected activity for each product follows: Number of Number of Programming Units Hours Number of Inspections Number of Tests Decoder P. 18,000 2,400 304 2,240 Decoder Q Total 42,000 1,900 96 1,760 60,000 4,300 400 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 7,500 Decoder 0 17,500 Total 25,000 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 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.) Decoder P Decoder Q Allocated Cost Total Required A Required B > 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 Labor hours