3 5 points Activity Pools Repair and maintenance on assembly machine Programming cost Software inspections Product testing Total overhead cost Cost Pool Total $ 99,000 Cost Driver Number of units produced Number of programming hours 167,000 21,000 Number of inspections 25,000 Number of tests $312,000 04:21:23 Expected activity for each product follows: Number of Number of Programming eBook Units Hours Number of Inspections Number of Tests Decoder P Decoder Q Total 19,800 2,700 266 1,400 46,200 2,300 84 1,100 66,000 5,000 References 350 2,500 Assume that before shifting to activity-based costing, Snowden Industries allocated all overhead costs based on direct labor hour Direct labor data pertaining to the two decoders follow: Direct Labor Hours Decoder P 7,200 Decoder Q 16,800 Total 24,000 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 Total Allocated Cost $ 0