Having itemized its costs for the first quarter of next year’s budget, Santana Corporation desires to install an activity-based costing system. First, it identified the activity cost pools in which to accumulate factory overhead; second, it identified the relevant cost drivers. (This was done inE17-8.)

Instructions Using the activity cost pools identified inE17-8

, classify each of those cost pools as either unit-level, batch-level, product-level, or facility-level.