Finch 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 $ 100,700 92,720 Cost Driver Number of units produced Number of programming hours 8,910 Number of inspections 9,450 Number of tests $ 211,780 Number of Number of Programming Number of Number of Units Hours Inspections Tests Decoder P 18,000 2,400 193 1,600 Decoder Q 35,000 1,400 137 1,100 Total 53,000 3,800 330 2,700