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	Number of Materials Requisitions	Number of Product Inspections	Number of Orders Shipped
Thunderbolt		320			100			132
Earthquake		480			205			59
Total costs in the cost pool	$	360,000		$	51,850		$	59,210

Required:

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