Terry 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:

Cost Pool Total Cost Driver Activity Pools Repair and maintenance on assembly machine 70,200 Number of units produced Programming cost Software inspections Product testing 87,320 Number of programming h ours 7,840 8,500 Number of inspections Number of tests Total overhead cost $173,860 Expected activity for each product follows Number of Number Programming Number Number of Units 18,000 36,000 Hours 1,800 1,900 of Inspections 195 85 of Tests 1,300 2,100 Decoder P Decoder Q Total 54,000 3,700 280 3,400 Required a. Compute the overhead rate for each activity pool. (Round your answers to 2 decimal places.) Allocation Rate Activity Pools Decoder P Decoder Q Repair and maintenance on assembly machine Programming cost Software inspections Product testing b. Determine the overhead cost allocated to each product. (Round intermediate calculations to 2 decimal places.) Total Allocated Cost Decoder P Decoder G