Stuart 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	Cost Pool Total			Cost Driver
Repair and maintenance on assembly machine	$	74,100		Number of units produced
Programming cost		90,060		Number of programming hours
Software inspections		5,800		Number of inspections
Product testing		9,100		Number of tests
Total overhead cost	$	179,060

Expected activity for each product follows:

	Number of Units			Number of Programming Hours			Number of Inspections			Number of Tests
Decoder P		19,000			1,800			192			1,400
Decoder Q		38,000			2,000			98			1,200
Total		57,000			3,800			290			2,600

Required

1. Compute the overhead rate for each activity pool.

2. Determine the overhead cost allocated to each product.