Aural Industries makes several models of earbuds. Aural is continually updating the appearance of its products to keep up with changing customer tastes. Despite these changes, the firm has seen little fluctuation in the types and amounts of materials it needs to order. Furthermore, the firms production equipment needs only minor adjustments whenever a models appearance is changed. Based solely on this information, which of the following activity cost pools would Aural most likely want to include in an ABC system?Select answer from the options belowA cost pool for product design.A cost pool for production planning.A cost pool for models produced.A cost pool for machinery setup.