Baird Industries produces two electronic decoders, P and Q. Decoder Pis 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 Cost $ 91,800 Number of uni 102,500 Number of pro 8,680 Number of ins 8,910 Number of tes $211, 890 Expected activity for each product follows: Number of Number of Programming Units Hours Decoder P 24,000 1,500 Decoder o 30,000 2,600 Total 54,000 4,100 Number of Inspections 193 117 310 Number of Tests 1,400 1,300 2,700 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 Compute the overhead rate for each activity pool. (Round your answers to 2 decima Activity Pools Allocation Pato ferences, the company wants to use id costs. It has identified four activity machine Cost Pool Total Cost Driver $ 91,800 Number of units produced 102,500 Number of programming hours 8,680 Number of inspections 8,910 Number of tests $211,890 S: of ming S 0 0 Number of Inspections 193 117 310 Number of Tests 1,400 1,300 2,700 0 = ctivity pool. 1 to each product. rour answers in the tabs below. itual nound Honnou Expected activity for each product follows: Number of Inspections Number of Number of Programming Units Hours 24,000 1,500 30,000 2,600 54,000 4,100 Decoder P Decoder o Total 193 Number of Tests 1,400 1,300 2,700 117 310 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 Compute the overhead rate for each activity pool. (Round your answers to 2 decim Allocation Activity Pools Rate Repair and maintenance on assembly machine Programming cost Software inspections Product testing Required Required B > Total overhead cost $211, 890 Expected activity for each product follows: Number of Number of Programming Units Hours 24,000 30,000 2,600 54,000 4,100 Decoder P Decoder o Total 1,500 Number of Number of Inspections Tests 193 1,400 117 1,300 310 2,700 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 calcul Total Allocated Cost Decoder P Decoder Q (Required A Regulega
