Mill Creek Company, located in Lakeside, Oregon, manufactures travel trailers and toy haulers. Mill Creeks management team has just completed the budget for the upcoming year and has estimated the following costs: Name of Budgeted Cost Budgeted Cost Plant insurance $ 86,100 Testing raw materials 45,000 Manufacturing equipment setup 7,200 Quality inspections 57,000 Property taxes 23,000 Electricity, plant 14,000 Electricity, manufacturing equipment 51,250 Depreciation, plant 18,800 Depreciation, manufacturing equipment 36,700 Maintenance worker (manufacturing equipment) 22,500 Indirect labor (manufacturing equipment setup) 8,300 Design engineering 220,000 Required: 1. Assign each of the budgeted costs above to one of the following activity cost pools: Engineering Equipment setup Quality control Factory facilities Manufacturing equipment 2. Compute the total cost of each pool. 3. Indicate whether the activities in each pool are unit, batch, product, or facility level. 4. Identify the most likely driver for each cost pool from the following list: Number of inspections/tests Square feet Machine hours Engineering hours Number of setups Use the following table to organize your answer. The engineering cost pool is done as an example. Other pools may have more than one cost item included