Galavic Corporation manufactures snowmobiles in its Blue Mountain plant. It has budgeted the following costs for the first quarter's operations. Machine set-up, indirect materials $ 4,000 Property taxes $ 29,000 Inspections 16,000 Oil, heating 19,000 Tests 4,000 Electricity, plant lighting 21,000 Insurance, plant 110,000 Engineering prototypes 60,000 Engineering design 140,000 Depreciation, plant 210,000 Depreciation, machinery 520,000 Electricity, machinery 36,000 Machine set-up, indirect labour 20,000 Machine maintenance wages 19,000 Classify the above costs of Galavic Corporation into activity cost pools using the following pools: engineering, machinery, machine set- up, quality control, factory utilities, and maintenance. Then identify a cost driver that may be used to assign each cost pool to each line of snowmobiles. Budgeted Costs Activity Cost Pool Cost Driver Machine set-up, indirect materials Inspections Inspections Tests Insurance, plant Engineering design Depreciation, machinery Machine set-up, indirect labour V Property taxes Oil, heating > Electricity, plant lighting Engineering prototypes Depreciation, plant Electricity, machinery > Machine maintenance wages