Gibson 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 Cost Pool Total Activity Pools Repair and maintenance on assembly machine 69,600 Number of units produced Programming cost Software inspections Product testing Total overhead cost Cost Driver 85,050 Number of programming hours 8,250 Number of inspections 9,860 Number of tests $172,760 Expected activity for each product follows Number of Number of Programming Decoder P Decoder Q Total Units 20,000 38,000 58,000 Hours 2,400 1,100 3,500 Number of Inspections 187 143 330 Number of Tests 1,500 1,900 3,400 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 Rate Repair and maintenance on assembly machine Programming cost Software inspections Product testing Required 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