Olympus uses an activity-based costing system. The activity cost pools and cost drivers are as follows: order processing costs $1,500,000 with 7,500 orders, machine setup costs $2,500,000 with 750 setups, and inspection costs $1,000,000 with 20,000 inspections. Calculate the cost driver rate for each activity and determine the cost assigned to a product requiring 200 orders, 30 setups, and 2,500 inspections. Prepare the balance sheet after the formation of the partnership.