Rojas Vineyards in Oakville, California, produces three varieties of wine: merlot, viognier, and pinot noir. The winemaster, Russel

Hansen, has identified the following activities as cost pools for accumulating overhead and assigning it to products.

For each of Rojas Vineyards' activity cost pools, identify a probable cost driver that might be used to assign overhead costs to its three

wine varieties.

Acitivity Cost Pools

Cost Drivers

Spraying. The vines are sprayed with organic pesticides for protection against

insects and fungi.

Harvesting. The grapes are hand$-$picked, placed in carts, and transported to the

crushers.

Stemming and crushing. Cartfuls of bunches of grapes of each variety are

separately loaded into machines that remove stems and gently crush the grapes.

Pressing and filtering. The crushed grapes are transferred to presses that

mechanically remove the juices and filter out bulk and impurities.

Fermentation. The grape juice, by variety, is fermented in either stainless$-$steel

tanks or oak barrels.