Name of Budgeted Cost Plant insurance Testing raw materials S 86,100 45,000 7,200 57,000 Quality inspections Property taxes Electricity, plant Electricity, manufacturing equipment Depreciation, plant 14,000 51,250 18,800 36,700 Maintenance worker (manufacturing Indirect labor (manufacturing 22.500 equipment setup) Design engineering 220,000 Required: 1. Assign each of the budgeted costs above to one of the following activity cost pools: Equipment setup Quality control Factory facilities 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: 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. Activity Cost 1. Costs Included in 2. Total Cost Batch, Product, | 4, Cost of Pool Engineering Engineering Design eng neering $ 220,000 Product Equipment Quality Control Faciities