Terry Industries produces two electronic decoders, P and Q. Decoder P is more sophisticated and requires more programming and testing does Decoder 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 $104,000 Number of units produced Programming cost 99,760 Number of programming hours Software inspections 7.830 Number of inspections 7,800 Number of tests Product testing Total overhead cost $219,390 Expected activity for each product follows Number of Number Programming Number Number of Units Hours of Inspections of Tests Decoder P 22.000 1,500 184 1.400 Decoder Q 30,000 2.800 106 1,600 52,000 3,000 Total 4.300 290 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