Budgeted Cost $ 86,100 45,000 7,200 57,000 23,000 14,000 51,250 18,800 36,700 22,500 8,3ee 220,000 Name of Budgeted Cost Plant insurance Testing raw materials Manufacturing equipment setup Quality inspections Property taxes Electricity, plant Electricity, manufacturing equipment Depreciation, plant Depreciation, manufacturing equipment Maintenance worker (manufacturing equipment) Indirect labor (manufacturing equipment setup) Design engineering Required: 1. Assign each of the budgeted costs above to one of the following activity cost pools: Engineering Equipment setup Quality control Factory facilities Manufacturing equipment 2. Compute the total cost of each pool. 3. Indicate whether the activities in each pool are unit, batch, product, or facility level. 4. Identify the most likely driver for each cost pool from the following list: Number of inspections/tests Square feet Machine hours Engineering hours Number of setups Use the following table to organize your answer. The engineering cost pool is done as an example. Other pools may have more than one cost item included. 2. Total Cost of Pool 3. Unit, Batch, Product. or Facility 1. Costs Included in Pool 4. Cost Driver Activity Cost Pool Design engineering 220,000 Product Engineering Hours Engineering 4. Identify the most likely driver for each cost pool from the following list Number of inspections/tests Square feet Machine hours Engineering hours Number of setups Use the following table to organize your answer. The engineering cost pool is done as an example. Other pools may have more than one cost item included. 2. Total Cost of Pool 3. Unit, Batch, Product, or Facility Activity Cost Pool 1. Costs Included in Pool 4. Cost Driver Engineering Design engineering Engineering Hours 220,000 Product Equipment Setup Quality Control Factory Faciltles Manulacturing Equipment