Ken taro Corporation manufactures VCRs in its Tokyo plant. The following costs are budgeted for January. (Yen is the Japanese monetary unit.)

Raw materials and components ..............................2,950,000 yen

Insurance, plant ................................................................... 600,000

Electricity, machinery .......................................................... 120,000

Electricity, light ....................................................................... 60,000

Engineering design .............................................................. 610,000

Depreciation, plant .............................................................. 700,000

Depreciation, machinery ..................................................1,400,000

Custodial wages, plant ......................................................... 40,000

Equipment maintenance, wages ...................................... 150,000

Equipment maintenance, parts .......................................... 30,000

Setup wages .......................................................................... 40,000

Inspection of finished goods .............................................. 30,000

Property taxes ................................................................... 120,000

Natural gas, heating ........................................................... 30,000

Required:

Divide these costs into activity cost pools, and identify a cost driver for assigning each pool of costs to products. Calculate the total cost in each activity cost pool.