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.

Activity Pools	Cost Pool Total			Cost Driver
Repair and maintenance on assembly machine	$	86,400		Number of units produced
Programming cost		88,160		Number of programming hours
Software inspections		8,680		Number of inspections
Product testing		8,990		Number of tests
Total overhead cost	$	192,230

Expected activity for each product follows.

	Number of Units		Number of Programming Hours		Number of Inspections		Number of Tests
Decoder P	23,000		1,600		189		1,600
Decoder Q	31,000		2,200		121		1,300
Total	54,000		3,800		310		2,900

Required:

a.	Compute the overhead rate for each activity pool. (Round your answers to 2 decimal places.)

b.	Determine the overhead cost allocated to each product. (Round intermediate calculations to 2 decimal places.)

Required: a. Compute the overhead rate for each activity pool. (Round your answers to 2 decimal places.) Allocation Rate Activity Pools Decoder P D 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 FP Decoder