Poseidon Inc. (PDI) recently started operations to obtain a share of the growing golfing market. PDI manufactures two models of specialty drivers: The X1 model and the X2 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 # of Materials # of Product # of Orders Shipped Required Inspections X1 460 170 167 X2 620 240 129 Total Costs in Pool $594,000 $82,000 $185,000 Required: Using ABC, prepare a schedule that shows the allocation of the costs of each cost pool for each model. Show your calculations