Hummer uses activity-based costing. The activity cost pools and drivers are as follows: order processing costs $3,500,000 with 5,000 orders, machine setup costs $6,000,000 with 800 setups, and inspection costs $2,500,000 with 30,000 inspections. Calculate the cost driver rate for each activity and determine the cost assigned to a product requiring 200 orders, 60 setups, and 4,000 inspections. Prepare the balance sheet after the formation of the partnership.