Vernon 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	$	104,400		Number of units produced
Programming cost		91,650		Number of programming hours
Software inspections		6,510		Number of inspections
Product testing		6,670		Number of tests
Total overhead cost	$	209,230

Expected activity for each product follows:

	Number of Units			Number of Programming Hours			Number of Inspections			Number of Tests
Decoder P		16,000			1,900			192			1,500
Decoder Q		42,000			2,000			118			1,400
Total		58,000			3,900			310			2,900

Required

1. Compute the overhead rate for each activity pool.

2. Determine the overhead cost allocated to each product.