Temy 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 93,100 Number of programming hours Software inspections 8,680 Number of inspections Product testing 9,280 Number of tests Total overhead cost $171,560 Expected activity for each product follows Number of Number Programming Number Number of Units Hours of Inspections of Tests Decoder P 18,000 182 1,200 1,600 128 Decoder Q 37,000 2,000 2,200 3,800 310 3,200 Total 55,000