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:

Activity Pools Cost Pool Total Cost Driver

Repair and maintenance on assembly machine $ $104,000$ Number of units produced

Programming cost $168,000$ Number of programming hours

Software inspections $12,000$ Number of inspections

Product testing $16,000$ Number of tests

Total overhead cost $ $300,000$

Expected activity for each product follows:

Number of Units Number of Programming Hours Number of Inspections Number of Tests

Decoder P $16,0002,0001901,400$

Decoder Q $36,0001,500601,100$

Total $52,0003,5002502,500$

Required

Compute the overhead rate for each activity pool.

Determine the overhead cost allocated to each product.