Frito-Lay USA has an activity-based costing system with the following cost pools and drivers: setup costs $10,000,000 with 900 setups, material handling costs $5,000,000 with 80,000 material moves, and inspection costs $6,000,000 with 100,000 inspections. Calculate the cost driver rate for each pool and determine the cost assigned to a product requiring 45 setups, 25,000 material moves, and 10,000 inspections. Prepare a classified balance sheet as of December 31, 20X1.