11. Relevant to your knowledge of WAL, Inc., which "Cost Drivers" (Activity Based Costing) would you suggest to allocate the following Indirect Costs? Available cost driver data per product: Sales Revenue DL cost DL hours Number of batches Machine hours 2415 620 $150 9110 $54 856 1.5 Number of units produced for each product DM cost Sq. feet of leather used in production Number of full-time employees Sq. feet of building Number of designs Costs to allocate 1. Cost to repair factory roof 2. Cost to replace forklift 3. Bowling party for plant managers 4. Janitorial services 5. Cost for new protective goggles 6. Cost to resurface parking lot 7. Copyright fees for couch designs 8. Cost to calibrate machines 9. Painting plant 10. Occupational hazard education for plant employees (OSHA) Your suggested Cost Driver