Exercise $5-6$ Assigning

PoseiDon Inc. $($PDI$)$ recently started operations to obtain a share of the growing golfing market. PDI manufactures two models of specialty drivers: the Thunderbolt model and the Earthquake model. The company was formed as a partnership by two professional engineers and a professional golfer, none of whom had any accounting experience. The business has been very successful, and to cope with the increased level of activity, the partners have hired a professional accountant as their controller. One of the first improvements the controller wants is an update of the costing system, changing from a single overhead application rate using direct labour$-$hours to activity$-$based costing. The controller has identified the following three activities as cost drivers, along with the related cost pools:

$\backslash$table$[[,\backslash$table$[[$Number of$],[$Materials$],[$Requisitions$]],\backslash$table$[[$Number of$],[$Product$],[$Inspections$]],\backslash$table$[[$Number of Orders$],[$Shipped$]]],[$Thunderbolt$,410,145,142],[$Earthquake$,570,190,79],[$Total costs in the cost pool,$$509,600,$$$93,800,$$$92,820$