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 Cost Pool Total $111,300 96,720 8,480 6,240 $222,660 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 Total Number of Units 21,000 32,000 53,000 Number of Programming Hours 1,500 2,48 3,988 Number of Inspections 188 112 300 Number of Tests 1,500 1,100 2,689 Required .. Compute the overhead rate for each activity pool. b. Determine the overhead cost allocated to each product Complete this question by entering your answers in the tabs below. Required A Required B Determine the overhead cost allocated to each product. (Round intermediate calculations to 2 decimal places.) Total Allocated Cost Decoder P Decoder a