Exano Company manufactures two sizes of its product, a small and a large model. Three activities have been identified as cost drivers and the related costs pooled together to arrive at the following information: Product Number of Material Number of Product Number of Orders Requisitions Inspections Shipped Small 184 100 668 Large 248 100 516 Cost per pool $54,000 $32,800 $103,000 Required: Using activity-based costing, allocate each cost pool to each product model