Activity Levels and Cost Drivers Zeller Manufacturing Company produces four lines of high- quality lighting fixtures in a single manufacturing plant. Products are built to specific customer speci- fications. All products are made-to-order. Management of the plant lists the following as the key activities at the plant: 1. Product design 2. Product testing 3. Developing marketing plan for new products 4. Purchasing, receiving, and inspecting materials for production 5. Manufacturing labor 6. Setups for machine 7. Product inspection, done for each product before packaging for shipment 8. Packaging and shipping 9. Sales calls for new orders from existing customers 10. Processing customer orders 11. Maintenance of plant and equipment 12. Plant security ired Identify a cost object and a cost driver for each activity