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

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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:  Number of  Material  Number of  Product  Number of  Orders  Product  Requisitions  Inspections  Shipped  Tiny 184100668 Huge 248100516 Costs per pool $54,000$32,800$103,000\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.

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Definitions:

Human Capital Strategies

Plans and practices that organizations employ to effectively manage and develop their workforce, optimizing the skills, knowledge, and abilities of their employees to achieve business objectives.

Gallup Organization

A global analytics and advice firm known for its public opinion polls and research on human behavior and organizational performance.

Revenue Per Employee

A financial metric that measures the average revenue generated by each employee within a firm.

Judging

The process of forming an opinion or evaluation by discerning and comparing.

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