Check my w Thornton 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 Pool Total $ 98,600 98,280 7,840 9, 100 $213, 820 Cost Driver Number of units produced Number of programming hours Number of inspections Number of tests Expected activity for each product follows: Decoder P Decoder o Total Number of Units 21,000 37,000 58,000 Number of Programming Hours 2,500 1,700 4,200 Number of Inspections 198 82 280 Number of Tests 1,500 1,100 2,600 Required a. Compute the overhead rate for each activity pool. b. Determine the overhead cost allocated to each product