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 Repair and maintenance on assembly machine Programming cost Software inspections Product testing Cost Pool Total $ 60,500 88,060 8,320 11,200 Cost Driver Number of units produced Number of programming hours Number of inspections Number of tests Total overhead cost Expected activity for each product follows: $ 168,080 Number of Number of Programming Number of Number of Units Hours Inspections Tests Decoder P 18,000 2,200 190 1,400 Decoder Q 37,000 1,500 130 2,100 Total 55,000 3,700 320 3,500 Required a. Compute the overhead rate for each activity pool. b. Determine the overhead cost allocated to each product.