Adams 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 Cost Pool Total $ 75,400 101,270 9,280 10,440 $196, 390 Cost Driver Number of units produced Number of programming hours Number of inspections Number of tests Expected activity for each product follows: Decoder P Decoder o Total Number of Units 17,000 41,000 58,000 Number of Programming Hours 2,100 2,000 4,100 Number of Inspections 196 124 320 Number of Tests 1,100 1,800 2,900 Required a. Compute the overhead rate for each activity pool. b. Determine the overhead cost allocated to each product Complete this question by entering your answers in the tabs below. Required A Required B Determine the overhead cost allocated to each product. (Round intermediate calculations to 2 decimal places.) Total Allocated Cost Decoder P Decoder Q