Tesla Motors produces three models: Model S, Model 3, and Model Y. The company has identified four activity cost pools and their respective cost drivers as follows:

Activity Cost Pools:

• Setup costs
• Material handling costs
• Machine maintenance costs
• Quality inspection costs

Cost Drivers:

• Number of setups
• Number of material moves
• Machine hours
• Number of inspections

For the month of June, the following activity and cost data were recorded:

• Total setup costs: $150,000
• Total material handling costs: $100,000
• Total machine maintenance costs: $120,000
• Total quality inspection costs: $80,000

Additionally, the following activity data were gathered for each model:

• Model S: 30 setups, 800 material moves, 1000 machine hours, 150 inspections
• Model 3: 20 setups, 600 material moves, 1200 machine hours, 200 inspections
• Model Y: 15 setups, 500 material moves, 800 machine hours, 100 inspections

Calculate the activity-based overhead rates for each cost pool and allocate the overhead costs to each model using the ABC method.