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 ofthese product differences, the company wants to use activitybased costing to allocate overhead costs. It has identified four activity pools. Relevant information follows: Cost Pool Activity Pools Total Cost Driver Repair and maintenance on assembly machine $ 112,666 Number of units produced Programming cost 158,566 Number of programming hours Software inspections 15,606 Number of inspections Product testing 19,666 Number of tests Total overhead cost $ 3941599 Expected activity for each product follows: Number of Number of Programming Number of Number of Units Hours Inspections Tests Decoder P 19,369 2,?00 364 1,129 Decoder Q 39,266 2,366 96 386 Total 59,669 5,666 466 2,699 Assume that before shifting to activitybased 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 6,366 Decoder Q 14,766 Total 21,666 Required a. Compute the amount of overhead cost allocated to each type of decoder when using direct labor hours as the allocation base. In. Determine the cost per unit for overhead when using direct labor hours as the allocation base and when using ABC. Required at. Compute the amount of overhead cost allocated to each type of decoder when using direct labor hours as the allocation base. In. 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. Note: Round intermediate calculations and nal answers to 2 decimal places. _