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:

Assign each of the budgeted costs above to one of the following activity pools:

Engineering

Equipment setup

Quality control

Factory facilities

Manufacturing equipment

Compute the total cost of each pool.

Indicate whether the activities in each pool are unit, batch, product, or facility level.

Identify the most likely driver for each activity pool from the following list:

Number of inspections or tests

Square feet

Machine hours

Engineering hours

Number of setups

Use the following table to organize your answer. The engineering activity pool is done as an example. Other pools may have more than one cost item included.