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:

Required:

Using ABC, prepare a schedule that shows the allocation of the costs of each cost pool for each model.