howden 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 Expected activity for each product follows: Cost Pool Total $ 104,000 168,000 12,000 16,000 $ 300,000 Cost Driver Number of units produced Number of programming hours Number of inspections Number of tests Number of Number of Programming Units Hours Number of Inspections. Number of Tests Decoder P. 16,000 2,000 190. 1,400 Decoder Q 36,000 1,500 60 1,100 Total 52,000 3,500 250 2,500 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. Note: Round your answers to 2 decimal places. Activity Pools Repair and maintenance on assembly machine Programming cost Software inspections Product testing Allocation Rate Snowden 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 Cost Pool Total $ 104,000 168,000 Cost Driver Number of units produced Number of programming hours Number of inspections 12,000 16,000 Number of tests $ 300,000 Total overhead cost Expected activity for each product follows: Number of Number of Programming Number of Number of Units Hours Inspections Tests Decoder P. 16,000 2,000 190 1,400 Decoder Q 36,000 1,500 60 1,100 Total 52,000 3,500 250 2,500 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. Note: Round intermediate calculations to 2 decimal places. Total Allocated Cost Decoder P Decoder Q < Required A Required B