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	Cost Pool Total			Cost Driver
Repair and maintenance on assembly machine	$	77,000		Number of units produced
Programming cost		97,170		Number of programming hours
Software inspections		7,020		Number of inspections
Product testing		9,000		Number of tests
Total overhead cost	$	190,190

Expected activity for each product follows:

	Number of Units			Number of Programming Hours			Number of Inspections			Number of Tests
Decoder P		22,000			2,100			184			1,200
Decoder Q		33,000			2,000			86			1,300
Total		55,000			4,100			270			2,500

Required

1. Compute the overhead rate for each activity pool.

   Activity Pools	Allocation Rate
   Repair and maintenance on assembly machine
   Programming cost
   Software inspections
   Product testing

2. Determine the overhead cost allocated to each product.

Total Allocated Cost
Decoder P
Decoder Q