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	$	100,300		Number of units produced
Programming cost		102,770		Number of programming hours
Software inspections		7,840		Number of inspections
Product testing		14,280		Number of tests
Total overhead cost	$	225,190

Expected activity for each product follows.

Number
of Units

Number of
Programming
Hours

Number
of Inspections

Number
of Tests

Decoder P

23,000

2,400

183

1,400

Decoder Q

36,000

1,900

97

2,000

---

---

---

---

---

---

---

---

Total

59,000

4,300

280

3,400

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

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.)