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 labourhours to activitybased costing. The controller has identified the following three activities as cost drivers, along with the related cost pools:

Model Number of Materials

Requisitions Number of Product

Inspections Number of Orders

Shipped

Thunderbolt

Earthquake

Total costs in the cost pool $ $ $

Required:

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