Jacob Industries produces two electronic decoders, A and B. Decoder A is more sophisticated and requires more programming and testing than does Decoder B. Because of these product differences, the company wants to use activity-based costing to allocate overhead costs. It has identified four activity centers and their related information as follows. Activity Centers Cost Pool Total Cost Driver Repair & maintenance on $102,000.00 number of units produced assembly machine Programming Costs 175,300.00 number of program hours Software inspections 18,000.00 number of inspections Product testing 25,000.00 number of tests Total overhead costs $320,300.00 Expected activity for each product follows: Tests Number of Number of Number of Number of Units Programming Inspections Hrs. Decoder A 25,000 2,300 210 1,385 Decoder B 32,000 1,750 75 Totals 57,000 4,050 2,635 What is the allocated overhead costs for the Programming Cost center for Decoder A? 1,250 285 Multiple Choice 6,302.80 181,898.77 13,953.63 99,553.09