Raw materials and components Insurance, plant Electricity, machinery Electricity, light Engineering design Depreciation, plant Depreciation, machinery Security wages, plant Equipment maintenance, wages Equipment maintenance, parts Setup wages Inspection of finished goods Property taxes Natural gas, heating S4,495,000 907,000 187,000 97,000 922,000 1,057,000 2,107,000 67,000 232,000 52,000 67,000 52,000 187,000 52,000 b) Calculate the total cost of each activity. 3 Material-related activity Machinery-related activity Set up Inspection Engineering Facility sustaining activity Required: a) Assign the costs to the different activities Cost Items Raw materials and components Insurance, plant Electricity, machinery Electricity, light Engineering design Depreciation, plant Depreciation, machinery Security wages, plant Equipment maintenance, wages Equipment maintenance, parts Setup wages Inspection of finished goods Property taxes Natural gas, heating