Baird 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:

Expected activity for each product follows:

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

Compute the overhead rate for each activity pool.

Note: Round your answers to $2$ decimal places.