Name of Budgeted Cost Plant insurance Testing raw materials Budgeted Cost $ 86,100 45,000 7,200 57,000 23,000 14,000 51,250 18,800 Manufacturing equipment setup Quality inspections Property taxes Electricity, plant Electricity, manufacturing equipment Depreciation, plant Depreciation, manufacturing equipment Maintenance worker (manufacturing equipment) Indirect labor (manufacturing equipment setup) Design engineering Required: 1. Assign each of the budgeted costs above to one of the following activity pools: Engineering O Equipment setup o Quality control o Factory facilities o 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 activity pool from the following list: o Number of inspections or tests o Square feet o Machine hours 36,700 22,500 8,300 220,000 O Engineering hours o 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.