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 Repair and maintenance on assembly machine Total Cost Driver Programing cost 136,800 Number of units produced Software inspections 143,200 Number of programing hours Product testing 27,000 Number of inspections Total overhead cost 31,000 Number of tests Expected activity for each product follows: Number of Units Number of Programning Hours Number of Inspections Number of Tests Decoder P 17,100 2,200