LeBlanc Company Manufactures Two Sizes of Its Frying Pan, a Tiny

Essay

LeBlanc Company manufactures two sizes of its frying pan, a Tiny and a Huge model. Three activities have been identified as cost drivers and the related costs pooled together to arrive at the following information: $\begin{array}{llll} & \begin{array}{l}\text { Number of } \\\text { Material }\end{array} & \begin{array}{l}\text { Number of } \\\text { Product }\end{array} & \begin{array}{l}\text { Number of } \\\text { Orders }\end{array} \\\text { Product } & \underline{\text { Requisitions }} & \text { Inspections } & \text { Shipped }\\\text { Tiny } & 184 & 100 & 668 \\\text { Huge } & 248 & 100 & 516 \\\text { Costs per pool } & \$ 54,000 & \$ 32,800 & \$ 103,000\end{array}$ Required:
Assuming activity- based costing is used, allocate each cost pool to each model.