Arctic Pools installs three types of pools: in-ground, above-ground and hot-tubs. Installation costs and time estimates are as follows: Total Estimated Costs Assembly $1,740,000 Site Preparation 120,000 Excavation 480,000 Total Costs $2,340,000 Average installation time per pool Excavation (in backhoe hours) Site Preparation (in prep hours) Assembly (in assembly hours) Total hours Required: In-Ground Total Estimated Sales 300 pools Above-Ground 200 pools Hot-Tub 100 pools Total Pools 600 pools In-Ground Above-Ground Hot-Tub 8 0 0 10 10 10 180 10 20 198 20 30 Using Activity Based Costing, what is the cost to install each type of pool?