Finch 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: Cost Pool Activity Pools Total Repair and maintenance on assembly machine $ 108,300 Programming cost 102,770 Software inspections 8,120 Product testing 11,220 Total overhead cost $ 230, 410 Cost Driver Number of units produced Number of programming hours Number of inspections Number of testa Expected activity for each product follows: Decoder P Decoder o Total Number of Units 15,000 42,000 57,000 Number of Programming Hours 1,700 2,600 4,300 Number of Inspections 198 92 290 Number of Tests 1,400 1,900 3,300 Required a. Compute the overhead rate for each activity pool. b. Determine the overhead cost allocated to each product 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 Allocation Repair and maintenance on assembly machine Programming cost Software inspections Product testing Rate Roquind A Required B > 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 Q