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 follow.

Activity Pools	Cost Pool Total			Cost Driver
Repair and maintenance on assembly machine	$	71,500		Number of units produced
Programming cost		88,920		Number of programming hours
Software inspections		6,900		Number of inspections
Product testing		6,750		Number of tests
Total overhead cost	$	174,070

Expected activity for each product follows.

	Number of Units		Number of Programming Hours		Number of Inspections		Number of Tests
Decoder P	16,000		2,300		197		1,300
Decoder Q	39,000		1,500		103		1,400
Total	55,000		3,800		300		2,700

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.)