Franklin 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	$	69,600		Number of units produced
Programming cost		100,860		Number of programming hours
Software inspections		5,000		Number of inspections
Product testing		11,220		Number of tests
Total overhead cost	$	186,680

Expected activity for each product follows:

	Number of Units			Number of Programming Hours			Number of Inspections			Number of Tests
Decoder P		22,000			1,600			190			1,600
Decoder Q		36,000			2,500			60			1,700
Total		58,000			4,100			250			3,300

Required

1. Compute the overhead rate for each activity pool.

2. Determine the overhead cost allocated to each product.