Name of Budgeted Cost Plant insurance Testing raw materials 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 Budgeted Cost $ 86, 100 45, eee 7,200 57,000 23,000 14,000 51,250 18,800 36,700 22,500 8,300 220,000 . 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 Marhina hakers . Engineering Design engineering 220,000 Product Engineering Hours Equipment Setup $ 15,500 indirect Labor (Setups) Manufacturing Equipment Setup $ 15,500 Quality Control $ 102.000 Quality Inspections Testing Raw Materials s 102.000 $ Factory Facilities Property Taxes Electricity Plant Plant Insurance Depreciation, Plant 141.000 14,000 85.100 $ 242 000 Manufacturing Equipment Depreciation, manufacturing equipment Electcity, manufacturing equipment Maintenance worker (manufacturing equipment) $