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 Repair and maintenance on assembly machine Programming cost Software inspections Product testing Total overhead cost Expected activity for each product follows: Cost Pool Total Cost Driver Number of units produced Number of programming hours $ 112,000 158,500 15,000 Number of inspections 19,000 Number of tests $ 304,500 Number of Number of Programming Number of Number of Units Hours Inspections Tests Decoder P Decoder Q Total 16,800 2,700 304 1,120 39,200 56,000 2,300 5,000 96 880 400 2,000 Assume that before shifting to activity-based costing, Snowden Industries allocated all overhead costs based on direct labor hours. Direct labor data pertaining to the two decoders follow