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 Model Thunderbolt Earthquake Total costs in the cost pool Number of Materials Requisitions Number of Product Inspections 460 170 Number of orders Shipped 167 620 $520,200 240 128 $86,100 109/188 Required: Using ABC, prepare a schedule that shows the allocation of the costs of each cost pool for each modes Based on materials requisisons Based on product inspections Based on orders shipped Total costs allocated Thunderbolt Earthquake