I need someone to figure out B, I am lost.

Terry 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 $110,000 Number of units produced Programming cost 100,450 Number of programming hours Software inspections 6,930 Number of inspections 12,400 Number of tests Product testing $229,780 Total overhead cost Expected activity for each product follows. Number of Number Programming Number Number of Units Hours of Inspections of Tests Decoder P 16,000 1,700 194 1,600 136 Decoder Q 39,000 2,400 1,500 55,000 Total 4,100 330 3,100 Assume that before shifting to activity-based costing, Terry Industries allocated all overhead costs based on direct labor hours. Direct labor data pertaining to the two decoders follow. Direct Labor Hours 20,000 Decoder P Decoder 22,000 Total 42,000