Snowden 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$[[$Activity Pools,Cost Pool,$],[$Repair and maintenance on assembly,Total,Cost Driver$],[$Programing cost$,$$$97,500,$Number of units produced$],[$Software inspections,$130,500,$Number of programing hours$],[$Product testing,$10,000,$Number of inspections$],[$Total overhead cost,$14,000,$Number of tests$]]$

Expected activity for each product follows:

$\backslash$table$[[,\backslash$table$[[$Number of$],[$Units$]],\backslash$table$[[$Programuning$],[$Hours$]],\backslash$table$[[$Number of$],[$Inspections$]],\backslash$table$[[$Number of$],[$Tests$]]],[\backslash$table$[[$Decoder $P$