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 Activity Pools Cost Driver Total Repair and maintenance on assembly machine Number of units produced Number of $82,600 106,210 Programming cost programming hours Number of inspections Software inspections Product testing 7,840 7,480 Number of tests $204,130 Total overhead cost Expected activity for each product follows. Number of Number Number Programming Number of of Units Hours Inspections of Tests Decoder 19,000 1,500 181 1,400 Decoder Q 40,000 2,800 99 2,000 4,300 59,000 280 Total 3,400 Required: a. Compute the overhead rate for each activity pool. (Round your answers to 2 decimal places.) Allocation Rate Decoder Decoder Activity Pools Q P 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