Having issues with the allocation rates for a and b

Number of Number of Programming Number of Number of Units Hours Inspections Tests Decoder P 20, 000 2, 400 193 1, 100 Decoder Q 38, 000 1, 500 127 2,200 Total 58 , 000 3, 900 320 3 , 300 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 ....' Number of Number of Programming Number of Number of Units Hours Inspections Tests Decoder P 20,000 2, 400 193 1, 100 Decoder Q 38, 000 1, 500 127 2, 200 Total 58 , 000 3, 900 320 3, 300 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 Determine the overhead cost allocated to each product. ( Round intermediate calculations to 2 decimal places.) Total Allocated Cost Decoder P Decoder Q 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 Activity Pools Total Cost Driver Repair and maintenance on assembly machine $ 75, 400 Number of units produced Programming cost 95 , 550 Number of programming hours Software inspections 7, 680 Number of inspections Product testing 10 , 560 Number of tests Total overhead cost $189 , 190 Expected activity for each product follows: Number of Number of Programming Number of Number of Units Hours Inspections Tests Decoder P 20, 000 2, 400 193 1, 100 Decoder Q 38 , 000 1, 500 127 2, 200 Total 58 , 000 3, 900 320 3 , 300 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.