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	Cost Pool Total			Cost Driver
Repair and maintenance on assembly machine	$	61,600		Number of units produced
Programming cost		88,920		Number of programming hours
Software inspections		7,260		Number of inspections
Product testing		6,500		Number of tests
Total overhead cost	$	164,280

Expected activity for each product follows:

	Number of Units			Number of Programming Hours			Number of Inspections			Number of Tests
Decoder P		20,000			2,100			182			1,100
Decoder Q		36,000			1,500			148			1,500
Total		56,000			3,600			330			2,600

Required

1. Compute the overhead rate for each activity pool.

2. Determine the overhead cost allocated to each product.

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

Determine the overhead cost allocated to each product. (Round intermediate calculations to 2 decimal places.)

Total Allocated Cost
Decoder P
Decoder Q