Exercise 4-6 Santana Corporation manufactures snowmobiles in its Blue Mountain, Wisconsin, plant. The following costs are budgeted for the first quarter's operations. Machine setup, indirect materials 4,000 Inspections 16,000 4,000 Tests Insurance, plant 110,000 Engineering design 140,000 520,000 Depreciation, machinery 20,000 Machine setup, indirect labor 29,000 Property taxes oil, heating 19,000 Electricity, plant lighting 21,000 Engineering prototypes 60,000 210,000 Depreciation, plant Electricity, machinery 36,000 Machine maintenance wages 19,000 Classify the above costs of Santana Corporation into activity cost pools using the following: engineering, machinery, machine setup, quality control, factory utilities, maintenance