EA10. LO 6.3 Custom's has three cost pools and an associated cost driver to allocate the costs to the product. The cost pools, cost driver, estimated overhead, and estimated activity for the cost pool are: Cost Pool Material Machining Inspection Cost Driver Material requisitions Machine hours Number of inspections Estimated Activity per Driver 14,000 186,400 10,000 Estimated Overhead $ 52,500 363,500 75,000