Activity Pools Repair and maintenance on assembly machine Programming cost Software inspections Product testing Decoder P Decoder Q Total The expected activity for each product follows: Number of Units 25,000 30,000 55,000 Number of Programming Hours 2,000 1,800 3,800 Cost Pool Total The overhead allocated to Decoder Q is $90,000 $77,780 $5,960 $14,260 Number of Inspections 184 106 290 Number of Tests 1,300 2,100 3,400 Cost Driver Number of units produced Number of programming hours Number of inspections Number of tests

The expected activity for each product follows: The overhead allocated to Decoder Q is