1. Ehrman Company identified the activities listed in the following as being most important (step 1 and step 2 of activity-based costing), and it formed cost pools for each activity. Perform step 3 of the activity-based costing process by identifying a possible cost driver for each activity.
   1. Purchasing raw materials
   2. Maintaining production equipment
   3. Setting up machines to produce batches of product
   4. Testing finished products