Kentaro Corporation manufactures Digital Video Recorders (DVRs) in its Tokyo plant. The following costs are budgeted for January. (Yen is the Japanese monetary unit.)

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.

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Raw materials and components Insurance, plant Electricity, machinery Electricity, light Engineering design 2,950,000 yen 600,000 120,000 Depreciation, plant. Depreciation, machinery. Custodial wages, plant.. Equipment maintenance, wages Equipment maintenance, parts Setup wages Inspection of finished goods Property taxes Natural gas, heating 60,000 610,000 700,000 1,400,000 40,000 150,000 30,000 40,000 30,000 120,000 30,000