Computing overhead rates based on different cost drivers Gideon Industries produces two surge protectors: VC620 with six outlets and PH630 with eight outlets and two telephone line connections. Because of these product differences, the company plans to use activity-based costing to allocate overhead costs. The company has identified four activity pools.

Relevant information follows.

Expected activity for each product follows.

Required

a. Compute the overhead rate for each activity pool.

b. Determine the overhead cost allocated to each product.