$\backslash$table$[[,\backslash$table$[[$Number of$],[$Programming$]]],[,$Number of$,$Number of$,$Number of$,],[,$Units,Hours,Inspections,Tests$],[$Decoder P$,19,800,2,000,190,1,400],[$Decoder Q$,46,200,1,000,60,1,100],[$Total$,66,000,3,000,250,2,500]]$

Assume that before shifting to activity$-$based costing, Snowden Industries allocated all Jverhead costs based on direct labor hours. Direct labor data pertaining to the two jecoders follow:

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

$$equired

Compute the amount of overhead cost allocated to each type of decoder when using direct labor hours as the allocation base.

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 $A$

Determine the cost per unit for overhead when using direct labor hours as the allocation bas

Note: Round intermediate calculations and final answers to $2$ decimal places.

$\backslash$table$[[$Cost per unit$],[$Method$,$Decoder $P,$Decoder $Q$