Benson 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 Driver Number of units produced Number of programming hours Cost Pool Total $ 78,000 84,600 7,440 Number of inspections. 9,500 $179,540 Number of tests Expected activity for each product follows: Number of Number of Programming Number of Number of Units Hours Inspections Tests Decoder P 17,000 2,100 198 1,600 Decoder Q 35,000 1,500 112 900 Total 52,000 3,600 310 2,500 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 decimal places.) Activity Pools Repair and maintenance on assembly machine Programming cost Software inspections Product testing Allocation Rate Required A Required B > 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