Canon Inc. uses an activity-based costing system. The activity cost pools and cost drivers are as follows: order processing costs $2,500,000 with 6,000 orders, machine setup costs $3,500,000 with 900 setups, and inspection costs $1,800,000 with 30,000 inspections. Calculate the cost driver rate for each activity and determine the cost assigned to a product requiring 250 orders, 40 setups, and 3,000 inspections. Prepare the balance sheet after the formation of the partnership.