Cost Driver Unit $550,000 Batch Activity Cost Pool Engineering Unit, Batch Prdouct, or Facility Cost Product Factory Facilities Manufacturing Equipment Quality Control Equipment Setup Budgeted Costs 50 $50,000 $100,000 $150,000 Budgeted Cost Facility $500,000 $450,000 $400,000 $350,000 $300,000 $250,000 Design engineering Plant insurance $175,000 $79,500 Quality inspections $63,000 $200,000 Electricity (Mfg Equip) $56.500 Depreciation (Mfg Equip) $32,800 $150,000 Testing raw materials $32,000 Depreciation, plant $28,000 Maintenance worker (Mfg Equip) $22,000 $100,000 Property taxes $21,000 Manufacturing equipment setup $9,200 Electricity, plant $9,000 $50,000 Indirect labor (Mfg Equip) $6,400 50 $50.000 $100,000 $150,000 $200,000 50 Required: 1. Assign each of the budgeted costs above to one of the following activity cost pools: Engineering. Equipment setup o Quality control Factory facilities Manufacturing equipment 2. Compute the total cost of each pool. 3. Indicate whether the activities in each pool are unit, batch, product, or facility level. 4. Identify the most likely driver for each cost pool from the following list: Number of inspections/tests Square feet Machine hours Engineering hours Number of setups Activity Cost Pool Engineering Equipment Setup Quality Control Factory Facilities Manufacturing Equipment 1. Costs Included in Pool A 2. Total Cost of Pool 3. Unit, Batch, Product, or Facility 4. Cost Driver