Required: For each of the following activities, indicate the appropriate category (unit, batch, product, or facility level) and suggest a possible cost driver for each pool. Activities Factory utilities Machine setups Research and development for a new product Sanding rough edges of the product Packaging the product for shipment Developing new packaging for a new product line ntenance on equipment Assembling the product's component parts Materials handling costs Quality control testing Category FF Potential Cost Driver

Required: For each of the following activities, indicate the appropriate category (unit, batch, product, or facility level) and suggest a possible cost driver for each pool