Berlau Corp. manufactures two models of its curling iron, a standard and a deluxe model. Three activities have been identified as cost drivers and the related costs pooled together to arrive at the following information: 
Required: Assuming activity-based costing is used, allocate each cost pool to each model.
Definitions:
Racialization
The process by which societies construct races as real, different, and unequal in ways that matter to economic, political, and social life.
Populous Provinces
Regions within a country that have the highest population density or the largest number of residents.
Prairie Provinces
The Canadian provinces of Alberta, Saskatchewan, and Manitoba, known for their extensive prairies and agricultural industry.
Special Status Groups
Groups of people accorded particular rights, privileges, or considerations within a society due to their unique characteristics or circumstances.
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