Danny Badens Verde Vineyards in Oakville, California, produces three varieties of wine: Merlot, Viognier, and Pinot Noir. His winemaster, Russel Hansen, has identified the following activities as cost pools for accumulating overhead and assigning it to products. For each of Verdes 15 activity cost pools, identify a probable cost driver that might be used to assign overhead costs to its three wine varieties. Acitivity cost pools Cost Driver

1. Culling and replanting. Dead or overcrowded vines are culled, and new vines are planted or relocated. (Separate vineyards by variety.) Entry field with incorrect answer now contains modified data

2. Tying. The posts and wires are reset, and vines are tied to the wires for the dormant season. Entry field with incorrect answer

3. Trimming. At the end of the harvest, the vines are cut and trimmed back in preparation for the next season. Entry field with incorrect answer

4. Spraying. The vines are sprayed with chemicals for protection against insects and fungi. Entry field with correct answer

5. Harvesting. The grapes are hand-picked, placed in carts, and transported to the crushers. Entry field with incorrect answer

6. Stemming and crushing. Cartfuls of bunches of grapes of each variety are separately loaded into machines which remove stems and gently crush the grapes. Entry field with incorrect answer now contains modified data

7. Pressing and filtering. The crushed grapes are transferred to presses which mechanically remove the juices and filter out bulk and impurities. Entry field with incorrect answer

8. Fermentation. The grape juice, by variety, is fermented in either stainless-steel tanks or oak barrels. Entry field with incorrect answer

9. Aging. The wines are aged in either stainless-steel tanks or oak barrels for one to three years depending on variety. Entry field with incorrect answer

10. Bottling and corking. Bottles are machine-filled and corked. Entry field with incorrect answer

11. Labeling and boxing. Each bottle is labeled, as is each nine-bottle case, with the name of the vintner, vintage, and variety. Entry field with incorrect answer

12. Storing. Packaged and boxed bottles are stored awaiting shipment. Entry field with incorrect answer

13. Shipping. The wine is shipped to distributors and private retailers. Entry field with incorrect answer

14. Heating and air-conditioning of plant and offices. Entry field with incorrect answer

15. Maintenance of buildings and equipment. Printing, repairs, replacements, and general maintenance are performed in the off-season.