For each of Rojas Vineyards' 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 Drivers

Spraying. The vines are sprayed with organic pesticides for protection against

insects and fungi.

Harvesting. The grapes are hand$-$picked, placed in carts, and transported to the

crushers.

Stemming and crushing. Cartfuls of bunches of grapes of each variety are

separately loaded into machines that remove stems and gently crush the grapes.

Pressing and filtering. The crushed grapes are transferred to presses that

mechanically remove the juices and filter out bulk and impurities.

Fermentation. The grape juice, by variety, is fermented in either stainless$-$steel

tanks or oak barrels.

Aging. The wines are aged in either stainless$-$steel tanks or oak barrels for one to

three years depending on variety.

Gallons of juice

Gallons of juice

Gallons of wine or months of aging

Bottling and corking. Bottles are machine$-$filled and corked.

Number of bottles

Labeling and boxing. Each bottle is labeled, as is each nine$-$bottle case, with the

name of the vintner, vintage, and variety.

Storing. Packaged and boxed bottles are stored awaiting shipment.