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:

Activity Pools	Cost Pool Total			Cost Driver
Repair and maintenance on assembly machine	$	110,200		Number of units produced
Programming cost		95,600		Number of programming hours
Software inspections		9,240		Number of inspections
Product testing		7,000		Number of tests
Total overhead cost	$	222,040

Expected activity for each product follows:

	Number of Units			Number of Programming Hours			Number of Inspections			Number of Tests
Decoder P		17,000			2,200			189			1,400
Decoder Q		41,000			1,800			141			1,400
Total		58,000			4,000			330			2,800

Required

1. Compute the overhead rate for each activity pool.

2. Determine the overhead cost allocated to each product.

Determine the overhead cost allocated to each product. (Round intermediate calculations to 2 decimal places.)

Total Allocated Cost
Decoder P
Decoder Q