2. General Mattress Company (GM) makes Standard and Deluxe mattresses. It has a three-step production process. In step 1, GM makes the coil spring frame for each mattress using machines. Deluxe has a more complex frame than Standard. In step 2, GM adds upholstery layers to the frame using manual workers. Deluxe has more complex upholstery than Standard. In step 3, GM conducts quality control inspection for each mattress. The inspection is the same for Standard and Deluxe. General Mattress wants to implement a refined cost allocation with several cost pools. How many pools should it use? What is the most reasonable cost driver for each pool? (Choose among the following cost drivers: direct labor hours, machine hours, number of production setups, number of units, and number of new product designs)