2. Does the traditional product-costing systell with respect to quality-control costs? By what amount? b. Activity-based cosilnl ration manufactures Digital Video Recorders (DVRs) in its Tokyo plant. The foll ary unit.) CMA, adapted) Cost Kentaro Corporation Digit Cost Drives Acimly Cstcosts are budgeted for January (Yen b Exercise 5-28 Cost Drivers: Activity Cost Pools 950,000 ye 600,000 LO 5-2, 5-3,5-6) Raw materials and components 120,000 Insurance, plant 60,000 Electricity, machinery. Electricity, light 610,000 700,000 Engineering design Depreciation, plant 1,400,000 Depreciation, machinery Custodial wages, plant Equipment maintenance, wages Equipment maintenance, parts Setup wages Inspection of finished goods Property taxes 40,000 150,000 30,000 40,000 30,000 Natural gas, heating 120,000 Required: Divide these costs into activity cost pools, and identify a cost driver for assigning each po of costs to products. Calculate the total cost in each activity cost pool. Exercise 5-29 Categorizing ActvilyCootindicate whether it represents a unit-level, batch-level, product-sustaining-level, or facility-level activi Reder lo the indormation given in the preceling exercise. For each of the activity cost pools identifi Pools (LO 5-2,5-3) Exercise 5-30 cvity Based Costing i Government Agency, Use of www.charmeck.org) na Visit the website of a city, state, or Canadian province of u