Smthe Co. makes furniture. The following data are taken from its production plans for the year.

Required:

1. Determine the hazardous waste disposal cost per unit for chairs and for tables if costs are assigned using a single plantwide overhead rate based on direct labor hours.

2. Determine hazardous waste disposal costs per unit for chairs and for tables if costs are assigned based on number of pounds disposed of.

Direct labor costs Hazardous waste disposal costs Expected production Direct labor hours required Hazardous waste disposed $5,870,000 630,000 Chairs 211,000 units 254,000 DLH 200 pounds Tables 17,000 units 16,400 DLH 800 pounds Product Chairs Tables Activity Driver OH $ per direct labor hour $ $ Total Overhead Cost 0.00 $ 0.00 $ 0 0 Units Produced OH Cost per unit 0 0 Product Chairs Tables Activity Driver OH $ per direct labor hour $ $ Total Overhead Cost 0.00 $ 0.00 $ 0 0 Units Produced OH Cost per unit 0 0