Snowden Industries produces two electronic decoders, Pand Q. Decoder Pis 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 Software inspections 12,000 Number of programming hours Number of inspections Number of tests Product testing 16,000 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 16,000 2.000 190 1.400 Decoder o 36,000 1,500 60 1,100 Total 52000 3.500 250 2.500 Required a. Compute the overhead rate for each activity pool. b. Determine the overhead cost allocated to each product