Activity Pools Repair and maintenance on assembly machine Programming cost Software inspections Product testing Total overhead cost Cost Pool Total $ 86,700 86,640 5,980 11,550 $190,270 Cost Driver Number of units produced Number of programming hours Number of inspections Number of tests Expected activity for each product follows: Decoder P Decoder o Total Number of Units 18,000 33 , 51, eee Number of Programming Hours 2,400 1,200 3,600 Number of Inspections 199 61 260 Number of Tests 1,600 1,700 3,300 Required a. Compute the overhead rate for each activity pool b. Determine the overhead cost allocated to each product