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: Cost Pool Total $104,000 Activity Pools Repair and maintenance on assembly machine Programming cost software inspections Product testing Total overhead cost Cost Driver Number of units produced 168,000 Number of programming hours 12,000 Number of inspections 16,000 Number of tests $300,000 Expected activity for each product follows: Number of Number of Units 16,000 36,000 52,000 ProgrammingNumber of Number of Inspections Tests Hours 2,000 1,500 3,500 Decoder 1P DecoderQ 190 60 250 1,400 1.100 2,500 Total Required a. Compute the overhead rate for each activity pool. b. Determine the overhead cost allocated to each product