Listed next are several activities and related costs that have been observed at Santana Company, a manufacturing company. The company makes a variety of products and currently uses a traditional costing system that allocates only production overhead based on direct-labor hours. It is implementing an ABC system for the design, production, and distribution functions of its value chain. You have been asked to complete the following table by indicating for each activity whether the related cost is direct, indirect, or unallocated. For each indirect cost, indicate one appropriate cost-allocation base (more than one cost-allocation base may be appropriate). The first two items have been completed for you. Activity Supervising production Related Cost Supervisor salaries Traditional Indirect direct-labor hours) Uyallocated ABC Indirect (people supervised) Indirect (number of parts) Designing a prototype for new product Depreciation of computers Setting up for a production on Mechanic wages Purchasing materials and parts to be used in products Materials and parts cost Shipping sold products to customers (distributors) Fuel used on company's fleet of trucks Market research study conducted by marketing stall Salaries of market research staff to access demand for potential new product Production scheduling Salaries of production scheduling managers Purchasing materials and parts to be used in products Salaries of purchasing agents Order processing of customer orders Salaries of order processing stal Preparing cost analyses Cost accountant salary Designing a new product Salaries of design engineers that are fully dedicated to this new product Managing werall operations Salary of executive of comput