M4-3 (Static) Identifying Cost Drivers in an ABC System (LO 4-3) For each of the following activities, indicate the appropriate category (unit, batch, product, or facility level) and suggest a possible cost driver for each pool: Activities Factory utilities Machine setups Research and development for a new product Sanding rough edges of the product Packaging the product for shipment Developing new packaging for a new product line Maintenance on equipment Assembling the product's component parts Materials handling costs Quality control testing Category Facility Batch Product Unit Unit Customer Potential Cost Driver Number of Square Feet Number of Setups Research and Development Hours Machine Hours Machine Hours x Number of Development Hours Machine Hours Direct Labor Hours Number of Material Moves Number of Quality Inspections GOOOOOOOO Facility Unit Unit or Batch Unit or Batch