Walton 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 Repair and maintenance on assembly machine Programming cost Software inspections Product testing Total overhead cost Cost Pool Total $ 83,200 92,130 Cost Driver Number of units produced Number of programming hours 7,680 Number of inspections 7,800 Number of tests $190,810 Expected activity for each product follows: 22,000 Number of Programming Hours 2,400 Number of Units Decoder P Decoder Q Total 30,000 1,300 52,000 3,700 Number of Number of Inspections = ITTT Tests 1,300 1,300 2,600 Required a. Compute the overhead rate for each activity pool. b. Determine the overhead cost allocated to each product. Complete this question by entering your answers in the tabs below. Required A Required B Compute the overhead rate for each activity pool. (Round your answers to 2 decimal places.) Activity Pools Repair and maintenance on assembly machine Programming cost Software inspections Product testing Allocation Rate