Coca-Cola Enterprises USA uses activity-based costing. The activity cost pools and drivers are as follows: order processing costs $6,000,000 with 8,000 orders, machine setup costs $9,000,000 with 1,400 setups, and inspection costs $5,000,000 with 60,000 inspections. Calculate the cost driver rate for each activity and determine the cost assigned to a product requiring 180 orders, 35 setups, and 8,000 inspections. Prepare a classified balance sheet as of December 31, 20X1.