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:

Activity Pools	Cost Pool Total			Cost Driver
Repair and maintenance on assembly machine	$	78,000		Number of units produced
Programming cost		89,170		Number of programming hours
Software inspections		9,100		Number of inspections
Product testing		11,020		Number of tests
Total overhead cost	$	187,290

Expected activity for each product follows:

	Number of Units			Number of Programming Hours			Number of Inspections			Number of Tests
Decoder P		20,000			2,400			194			1,600
Decoder Q		40,000			1,300			156			1,300
Total		60,000			3,700			350			2,900

Required

1. Compute the overhead rate for each activity pool.

2. Determine the overhead cost allocated to each product.

Required ARequired B Compute the overhead rate for each activity pool. (Round your answers to 2 decimal places.) Activity Pools Allocation Rate Repair and maintenance on assembly machine Programming cost Software inspections Product testing 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