Zachary 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 Expected activity for each product follows: Cost Pool Total $ 97,200 Cost Driver Number of units produced Number of programming hours Number of inspections 95,550 8,910 9,600 Number of tests $ 211,260 Number of Number of Programming Number of Number of Units Hours Inspections Tests Decoder P 19,000 1,700 193 1,200 Decoder Q 35,000 2,200 137 1,800 Total 54,000 3,900 330 3,000 Required a. Compute the overhead rate for each activity pool. b. Determine the overhead cost allocated to each product.