Rooney 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: Number of Programming Cost Pool Total $ 100,800 90,440 6,670 8,370 $ 206,280 Cost Driver Number of units produced Number of programming hours Number of inspections Number of tests Number of Number of Number of Units Hours Inspections Tests Decoder P 16,000 1,800 187 1,500 Decoder Q 40,000 2,000 103 1,200 Total 56,000 3,800 290 2,700 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. Daniel A Dania R 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 Required A Required B >