Stuart 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 $ 75,400 90,820 8,168 Cost Driver Number of units produced Number of programming hours Number of inspections 7.540 Number of tests $ 181,920 Number of Number of Programming Units Hours Number of Inspections Number of Tests Decoder P 23,000 1,800 191 1,300 Decoder Q 35,000 2,000 149 1,600 Total 58,000 3,800 348 2,900 Required a. Compute the overhead rate for each activity pool b. Determine the overhead cost allocated to each product Complete this question by entering your answers in the tabs below. Required A Required B Compute the overhead rate for each activity pool. Note: Round your answers to 2 decimal places. Activity Pools Repair and maintenance on assembly machine Programming cost Software inspections Product testing Allocation Rate Rentured A Required B >