. Inventive Manufacturing Company has the following activities: creating bills of materials (BOMs), studying manufacturing capabilities, improving manufacturing processes, training employees, and designing tooling. The general ledger accounts reveal the following expenditures for manufacturing engineering:

Salaries	$500,000
Equipment	100,000
Supplies	30,000
Total	$630,000

The equipment is used for two activities: improving processes and designing tooling. Forty percent of the equipment's time is used for improving processes, and 60% is used for designing tools. The salaries are for five engineers, one who earns $160,000 and four who earn $85,000 each. The $160,000 engineer spends 30% of his time training employees in new processes and 70% of his time on improving processes. One engineer spends 100% of her time on designing tooling and another engineer spends 100% of his time on improving processes. The remaining two engineers spend equal time on all activities. Supplies are consumed in the following proportions:

Creating BOMs	15%
Studying capabilities	5%
Improving processes	30%
Training employees	30%
Designing tooling	20%

Required: Using the resource drivers and direct tracing, calculate the cost of each manufacturing engineering activity. What are the resource drivers