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:

Repair and maintenance on assembly machine $104,000 Number of units produced Programming cost 160,000 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 ea ch prod uct follows: Decoder P 10,000 2,000 100 1.400 Decoder 1;; 30,000 1,500 00 1.100 Total 52,000 3,500 250 2.500