overhead costs. It has identified four activity pools. Relevant information follows:

$\backslash$table$[[,$Cost Pool,$],[$Activity Pools,Total,Cost Driver$],[$Repair and maintenance on assembly machine,$$105,000$ Number of units produced,$],[$Programming cost$,189,000,$Number of programming hours$],[$Software inspections,$16,000,$Number of inspections$],[$Product testing,$20,000,$Number of tests$],[$Total overhead cost,$$330,000,]]$

Expected activity for each product follows:

$\backslash$table$[[,\backslash$table$[[$Number of$],[$Units$]],\backslash$table$[[$Number of$],[$Programming$],[$Hours$]],\backslash$table$[[$Number of$],[$Inspections$]],\backslash$table$[[$Number of$],[$Tests$]]],[$Decoder $P,15,000,2,500,380,2,800],[$Decoder $Q,35,000,2,000,120,2,200],[$Total$,50,000,4,500,500,5,000]]$

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:

$\backslash$table$[[,$Direct Labor$],[,$Hours$],[$Decoder P$,6,600],[$Decoder $Q,15,400],[$Total$,22,000]]$

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.

Requir$$d $A$

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.

$\backslash$table$[[,\backslash$table$[[$Allocated$],[$Cost$]]],[$Decoder P$,],[$Decoder $P,],[$Total$,$$$,0$