Solomon 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 Total	Cost Driver
Repair and maintenance on assembly machine	$ 79,800	Number of units produced
Programming cost	94,000	Number of programming hours
Software inspections	8,700	Number of inspections
Product testing	10,080	Number of tests
Total overhead cost	$ 192,580

Expected activity for each product follows:

	Number of Units	Number of Programming Hours	Number of Inspections	Number of Tests
Decoder P	21,000	1,900	189	1,300
Decoder Q	36,000	2,100	111	1,500
Total	57,000	4,000	300	2,800

Required

Compute the overhead rate for each activity pool.

Determine the overhead cost allocated to each product.