Relevant to your knowledge of WAL, Inc., which "Cost Drivers" (Activity Based Costing) would you suggest to allocate the following Indirect Costs? Available cost driver data per product: DL cost DL hours Number of batches - Machine hours - Number of each type of unit produced: \# couches, \#chairs, \#ottomans. - DM cost Sq feet of leather used in production - Number of full-time employees - Sq feet of building - Number of designs Costs to allocate Your suggested Cost Driver 1. Cost to repair all AC/Heating units machine hrs 2. Cost to replace all elevators saft of building 3. Baby shower for plant manager \# of full time emproyee 4. Janitorial services 5. Cost for new protective goggles 6. Copyright amortization: Thomasville # of desyns name used on all products. 7. Product liability insurance on chairs H of chairs