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 Cost Pool Total Cost Driver $145,000 Number of units produced 159,500 Number of programming hours 28,000 Number of inspections 32,000 Number of tests $364,500 Expected activity for each product follows: Decoder P Decoder Total Number of Units 17,400 40,600 58,000 Number of Programming Hours 2,500 2,500 5,000 Number of Inspections 380 120 Number of Tests 2,240 1,760 4,000 500 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 o Total Direct Labor Hours 8,100 18,900 27,000 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 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 ABC Labor hours