Rundle 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:

$\backslash$table$[[,$Cost Pool,$],[$Activity Pools,Total,Cost Driver$],[$Repair and maintenance on assembly machine,$$72,800,$Number of units produced$],[$Programming cost$,97,440,$Number of programming hours$],[$Software inspections,$10,200,$Number of inspections$],[$Product testing,$10,530,$Number of tests$],[$Total overhead cost,$$190,970,]]$

Expected activity for each product follows:

$\backslash$table$[[,\backslash$table$[[$Number of$],[$Units$]],\backslash$table$[[$Number of$],[$Programming$],[$Hours$]],\backslash$table$[[$Number of$],[$Inspections$]],\backslash$table$[[$Number of$],[$Tests$]]],[$Decoder P$,15,000,1,900,190,1,600],[$Decoder Q$,37,{000}_{?},2,{300}_{?},{150}_{?},1,{100}_{?}$