Identify cost drivers. BE5.4 (LO 2) Ayala Company manufactures four products in a single production facility. The company uses activity-based costing. The company has identified the following activities through its activity analysis: (a) inventory control, (b) machine set-ups, (c) employee training, (d) quality inspections, (e) material ordering, (f) drilling operations, and (g) factory maintenance. For each activity, name a cost driver that might be used to assign overhead costs to products.