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 $ 103,500 120,500 Cost Driver Number of units produced Number of programming hours 18,000 Number of inspections 22,000 Number of tests $ 264,000 Number of Number of Programming Number of Number of Units Hours Inspections Tests Decoder P Decoder Q Total 13,500 1,500 152 1,120 31,500 1,000 48 880 45,000 2,500 200 2,000 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 Decoder Q 7,200 16,800 24,000 Total 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 not complete. 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. Note: Round intermediate calculations to 2 decimal places. Round your answers to the nearest whole dollar amount. Allocated Cost $ 264,000 Decoder P Decoder Q Total 185,850 $ 449,850 < Required A Required B >