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	Cost Pool Total			Cost Driver
Repair and maintenance on assembly machine	$	60,500		Number of units produced
Programming cost		97,600		Number of programming hours
Software inspections		7,000		Number of inspections
Product testing		7,830		Number of tests
Total overhead cost	$	172,930

Expected activity for each product follows:

	Number of Units			Number of Programming Hours			Number of Inspections			Number of Tests
Decoder P		17,000			1,600			184			1,100
Decoder Q		38,000			2,400			96			1,600
Total		55,000			4,000			280			2,700

1. Compute the overhead rate for each activity pool.

2. Determine the overhead cost allocated to each product.