Kellogg's USA has an activity-based costing system with the following cost pools and drivers: setup costs $9,000,000 with 1,000 setups, material handling costs $7,000,000 with 90,000 material moves, and inspection costs $5,000,000 with 70,000 inspections. Calculate the cost driver rate for each pool and determine the cost assigned to a product requiring 50 setups, 30,000 material moves, and 5,000 inspections. Prepare a classified balance sheet as of December 31, 20X1.