For each of the following activities, indicate the appropriate category (unit, batch, product, or facility level) and suggest a possible cost driver for each pool:

Activities Category Potential Cost Driver

Factory utilities

Machine setups

Research and development for a new product

Sanding rough edges of the product

Packaging the product for shipment

Developing new packaging for a new product line

Maintenance on equipment

Assembling the products component parts

Materials handling costs

Quality control testing