Please answer missing answer in potential cost driver column. Answer choices:

a) Machine Hours or Direct Labor Hours

b) Number of Development Hours

c) Number of Material Moves

d) Number of Quality Inspections

e) Number of Setups

f) Number of Square Feet

g) Research and Development Hours

M4-3 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: Potential Cost Driver Number of Square Feet Number of Setups Research and Development Hours Machine Hours or Direct Labor Hours Activities Category Factory utilities Facility Machine setups Batch Research and development for a new product Product Sanding rough edges of the product Unit Packaging the product for shipment Unit Developing new packaging for a new product line Product Maintenance on equipment Facility Assembling the product's component parts Unit Materials handling costs Unit or Batch Quality control testing Unit or Batch Number of Development Hours Machine Hours Machine Hours or Direct Labor Hours Number of Material Moves Number of Quality Inspections